Two Year Financial Plan
FY 2010- 2011 and FY 2011- 2012
Two- Year Financial Plan
FY 2010- 2012
Two- Year Financial Plan
FY 2010- 2011 and FY 2011- 2012
Livermore City Council
Dr. Marshall H. Kamena, Mayor
Doug Horner, Vice Mayor
Marjorie Leider, Councilmember
John Marchand, Councilmember
Jeff Williams, Councilmember
The Government Finance Officers Association of the United States and Canada
( GFOA) presented a Distinguished Budget Presentation Award to City of Livermore,
California for its biennial budget for the biennium beginning July 1, 2008. In order to
receive this award, a governmental unit must publish a budget document that meets
program criteria as a policy document, as an operations guide, as a financial plan, and
as a communications device. This award is valid for a period of two years only.
Table of Contents
Page
Table of Contents ............................................................................................................................... ............... 1- 2
Community Profile ............................................................................................................................... ................... 3
Transmittal Letter
Staff Report for Adoption of Budget and Resolutions Dated June 14, 2010 ........................................................ 5- 9
Transmittal Letter to Mayor and Members of the City Council ........................................................................ 10- 20
Appendix A - All Funds Overview of Updated Budget Requests for FY 2008- 2010 .......................... 21- 27
Appendix B - General Fund Updated Financial Summaries for FY 2008- 2010 ................................. 29- 37
City of Livermore Leadership Team ...................................................................................................................... 38
Long Term Financial Plan ............................................................................................................................. 39- 48
Outcome Measures ............................................................................................................................... ............. 49
Revenues
Summary of Revenues by Fund ...................................................................................................................... 51- 60
Summary of Revenues by Function ................................................................................................................ 61- 68
Revenue Descriptions, History, and Assumptions of Key Sources................................................................. 69- 81
Includes Property Tax, ERAF, Population and CPI, Sales Tax, Franchise Fees, Other Taxes, and VLF
Expenditures
Expenditure Summary for General Fund by Function ..................................................................................... 83- 84
Expenditure Summary for All Funds by Function ............................................................................................ 85- 89
Expenditure Summary for General Fund by Major Expense Category – FY 2009- 2010 Revised .................. 90- 92
Expenditure Summary for All Funds by Major Expense Category – FY 2009- 2010 Revised ......................... 93- 94
Pie Charts of General Fund Sources and Uses of Funds – FY 2009- 2010 Revised ............................................ 95
Expenditure Summary for General Fund by Major Expense Category – FY 2010- 2011 Requested ............. 96- 98
Expenditure Summary for All Funds by Major Expense Category – FY 2010- 2011 Requested .................. 99- 100
Pie Charts of General Fund Sources and Uses of Funds – FY 2010- 2011 Requested ..................................... 101
Expenditure Summary for General Fund by Major Expense Category – FY 2011- 2012 Requested ......... 102- 104
Expenditure Summary for All Funds by Major Expense Category – FY 2011- 2012 Requested ................ 105- 106
Pie Charts of General Fund Sources and Uses of Funds – FY 2011- 2012 Requested ..................................... 107
Fund Balances- All Funds
Available Funds, Uses of Funds, and Fund Balances - FY 2008- 2009 Actual ........................................... 109- 115
Available Funds, Uses of Funds, and Fund Balances - FY 2009- 2010 Revised ........................................ 116- 122
Available Funds, Uses of Funds, and Fund Balances - FY 2010- 2011 Requested .................................... 123- 129
Available Funds, Uses of Funds, and Fund Balances - FY 2011- 2012 Requested .................................... 130- 136
Two- Year Financial Plan
FY 2010- 2012
1
Table of Contents- Continued
Capital Improvement Projects ( CIP)
Transmittal Letter ............................................................................................................................... ........ 137- 144
Capital Improvement Program Budget Updated by Fund ........................................................................... 145- 166
Capital Improvement Program Budget Updates by Program ...................................................................... 167- 186
Department and Division Budget Summaries
City Council ............................................................................................................................... .............. 187- 188
City Manager ............................................................................................................................... ............ 189- 190
City Attorney ............................................................................................................................... .............. 191- 192
Administrative Services ............................................................................................................................ 193- 195
Community Development ......................................................................................................................... 197- 200
Economic Development ........................................................................................................................... 201- 202
Fire Department ............................................................................................................................... ........ 203- 205
Interdepartmental ............................................................................................................................... .............. 207
Library ............................................................................................................................... ....................... 209- 211
Police Department ............................................................................................................................... .... 213- 214
Public Works ............................................................................................................................... ............ 215- 218
Redevelopment Agency Financial Plan
Transmittal Letter ............................................................................................................................... ........ 219- 221
Redevelopment Agency ............................................................................................................................ 223- 224
Redevelopment Summary of Revenues ........................................................................................................... 225
Available Funds, Uses of Funds, and Fund Balances All Years ............................................................... 226- 227
RDA History of Loans from General Fund ........................................................................................................ 228
CIP Summary for RDA Projects ........................................................................................................................ 229
Glossary of Redevelopment Terms ........................................................................................................... 230- 231
Budget Description of Funds, Policies and Glossary
Budget Policies ............................................................................................................................... .......... 233- 238
Description of Fund Types and Funds ...................................................................................................... 239- 246
List of Funds and Fund Names ................................................................................................................. 247- 248
Local Government Glossary and Acronyms .............................................................................................. 249- 255
Staff Allocations
Organization Chart ............................................................................................................................... ........... 257
Personnel Allocations by Department ....................................................................................................... 258- 263
Two- Year Financial Plan
FY 2010- 2012
2
Community Profile
Incorporated April 1, 1876
Form of Government Council- Manager
Population 84,409 as of January 1, 2009
( Source: California Dept. of Finance)
Area 24.71 Square Miles as of June 2008
( Source: Livermore Engineering Div.)
Climate Annual Mean Temperature 59 Degrees
Winter/ Summer Mean Temperature 37/ 88 Degrees
Annual Rainfall 14.4 Inches
Community Facilities Parks and Open Space 46
Municipal Golf Courses 2
Libraries/ Branches 3
Fire Stations ( ISO Class 3) 5
Community Centers 1
Municipal Airport 1
Education K- 12 Schools 19
ADA as of May 2009 12,597
( Source: Education Data Partnership)
Community College 1
Household Information Median Income as of 2009 $ 94,859
( Source: Livermore Chamber of Commerce)
Housing Units as of Jan. 1, 2009 30,079
( Source: State Depart. of Finance Demographic Research Unit)
Median Home Price as of July 2008 $ 500,000
( Source: Livermore Chamber of Commerce)
2009- 2010 Tax Rate 1.1129%
( Source: Alameda County Auditor- Controller)
Community Events Livermore Wine Country Festival May 1- 2, 2010
Weekly Farmer’s Market May 20- October 21, 2010
Livermore Rodeo and Parade June 12- 13, 2010
Fireworks and Picnic 4th of July
Harvest Wine Celebration Sept 5- 6, 2010
Downtown Trick or Treat October 27, 2010
Holiday Parade & Tree Lighting December 4, 2010
Two- Year Financial Plan
FY 2010- 2012
3
Two- Year Financial Plan
FY 2010- 2012
4
5
6
IN THE CITY COUNCIL OF THE CITY OF LIVERMORE CALIFORNIA
A RESOLUTION APPROVING THE TWOYEAR FINANCIAL PLAN FOR FY 20101 AND
FY 20121 AND ADJUSTING APPROPRIATIONS FOR FY 201009
The City Manager prepared and submitted to the City Council for its review the Two
Year Financial Plan for FY 20110 and FY 20121
The City Council provided for public comment on the TwoYear Financial Plan
The City Council wishes to adopt the budget and order a copy of it filed with the City
Clerk and the Director of Administrative Services of the City of Livermore
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Livermore
that
1 The TwoYear Financial Plan for FY 20110 and FY 20121 is approved
2 Funds totaling 092864080 are appropriated for the TwoYear Financial Plan for
FY 20110 and FY 20121 and
3 The appropriations and expenditures for FY 201009 are adjusted to reflect a total
of84112498
A copy of the City of Livermore TwoYear Financial Plan with a certified copy of this
resolution attached is hereby filed in the Office of the City Clerk and with the Director of
Administrative Services of the City of Livermore
On the motion of Vice Mayor Horner seconded by Councilmember Leider the foregoing
resolution was passed and adopted on the 14 day of June 2010 by the following vote
AYES Councilmembers Leider Marchand Williams Vice Mayor Horner Mayor Kamena
NOES None
ABSENT None
ABSTAIN None
ATTEST DATE
CITY CLERK
SUSAN NEER
DATE June 15 2010
APPROVED AS TO FORM
CITY ATTORNEY
JOHN J POMIDOR
RESOLUTION NO 2010103
7
IN THE CITY COUNCIL OF THE CITY OF LIVERMORE
STATE OF CALIFORNIA
A RESOLUTION APPROVING THE TWOYEAR CAPITAL IMPROVEMENT PLAN
FOR FY 210110 AND FY 210211
AND ADJUSTING APPROPRIATIONS FOR FY 210009
The Planning Commission reviewed the FY 210110 and FY 210121 Capital
Improvement Program Budget and found that it conforms to the Csity General Plan
The City Council has reviewed the Planning Csommission recommendations dated
June 1 2010 and the associated staff report
The City Council agrees with the recommendations regarding General Plan
consistency as contained in the Planning Commission Resolution and the staff report adopts
the same by reference and finds the Capital Improvement Program budget to be consistent
with the Csity General Plan
that
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Livermore
1 The FY 20110 and FY 20112 Capital Improvement Program Budget is
approved
2 Funds in the amount of021189024are appropriated for the FY 20110 and
FY 20121 Capital Improvement Program Budget
3 The previous appropriations for FY 201009 are adjusted to reflect a total
appropriation and expenditure of6183604
On the motion of Vice Mayor Horner seconded by Councilmember Leider the
foregoing resolution was passed and adopted on the 14 day of June 2010 by the following
vote
AYES Councilmembers Leider Marchand Williams Vice Mayor Horner Mayor Kamena
NOES None
ABSENT None
ABSTAIN None
ATTEST DATE
CITY CLERK
SUSAN NEER
DATE June 15 2010
APPROVED AS TO FORM
r i
CITY ATTORNEY
JOHN J POMIDOR
RESOLUTION NO 2010102
8
IN THE REDEVELOPMENT AGENCY OF THE CITY OF LIVERMORE CALIFORNIA
A RESOLUTION APPROVING THE LIVERMORE REDEVELOPMENT AGENCY TWOYEAR
FINANCIAL PLAN FOR FY 20110 AND FY 20121 AND ADJUSTING
APPROPRIATIONS FOR FY 201009
The Executive Director prepared and submitted to the Redevelopment Agency of the
City of Livermore for its review the TwoYear Financial Plan for FY 20110 and FY
20121
The Redevelopment Agency provided for public comment on the TwoYear Financial
Plan
The Redevelopment Agency wishes to adopt the budget and order a copy of it filed with
the City Clerk and the Director of Administrative Services of the City of Livermore
NOW THEREFORE BE IT RESOLVED by the Redevelopment Agency of the City of
Livermore that
1 The TwoYear Financial Plan for FY 20110 and FY 20121 is approved
2 Funds totaling 68140003are appropriated for the TwoYear Financial Plan for FY
20110 and FY 2011 2012 and
3 The appropriations and expenditures for FY 201009 are adjusted to reflect a total
of768503
A copy of the Livermore Redevelopment Agency TwoYear Financial Plan with a
certified copy of this resolution attached is hereby filed in the Office of the City Clerk and with
the Director of Administrative Services of the City of Livermore
On the motion of Vice Chair Horner seconded by Agencymember Leider the foregoing
resolution was passed and adopted on the 14 day of June 2010 by the following vote
AYES Agencymembers Leider Marchand Williams Vice Chair Horner Chairperson Kamena
NOES None
ABSENT None
ABSTAIN None
ATTEST
AGENCY SECRETARY
SNUESEARN
DATE June 15 2010
APPROVED AS TO FORM
AGENCY GENERAL COUNSEL
JOHN J POMIDOR
RESOLUTION NO RA201005
9
CITY COUNCIL AGENDA REPORT
MEETING DATE:
5- 24- 10
AGENDA ITEM:
TO: Honorable Mayor and City Council
FROM: Linda Barton, City Manager
SUBJECT: Fiscal Year 2009- 2010 Budget Revisions and the Fiscal Year
2010- 2012 Preliminary Two Year Financial Plan
RECOMMENDED ACTION
Staff requests the Council review and comment on revisions to the current Fiscal Year
( FY) 2009- 2010 budget and the proposed Preliminary Two Year Financial Plan for FY
2010- 2012. Documents reflecting Council’s review of these materials will be submitted
for the June 14, 2010 meeting. The City Council will consider a resolution at that time
adjusting the current fiscal year plan and authorizing appropriations for both years of the
City’s 2010- 2012 Financial Plan. Separate action will be taken on that date for the
Redevelopment Agency budget and Capital Improvement Program.
EXECUTIVE SUMMARY AND FISCAL OVERVIEW
FY 2009 and FY 2010 rank as two of the most challenging financial years for California
cities in recent memory. The 2009 economic recession tremendously impacted global,
national, state and local economies. The “ trickle down” effect of the recession cut deeply
into Livermore’s ability to fund its myriad of services, challenged staff to rethink the
budget development process, and shifted a portion of the burden of employee benefit
compensation dollars from the City to certain employee associations.
The City struggled to keep its expenses aligned with shrinking revenues since the
adoption of the FY 2008- 2010 Financial Plan. The City sustained significant revenue
declines compared to budget projections. The FY 2009 adopted budget assumed
revenues totaling $ 81.1M. Actual revenues decreased 6% as audited revenues totaled
$ 76.2M. The FY 2010 adopted budget, projected $ 81.6M in revenues; FY 2010 total
revenues are now expected to decrease by 15% to $ 69.7M. The FY 2008- 2010 Financial
Plan assumed modest growth projections in property and sales taxes, and virtually no
growth in any other revenue category. Since 2005, the City has enjoyed growth in both
sales and property tax revenues. The FY 2008- 2010 Financial Plan anticipated revenue
enhancements from development of the El Charro project and a new Toyota dealership
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along I- 580. Both projects remain viable development opportunities for the City.
However, their construction and operational timelines and subsequent City revenue
generation timing remain unknown.
State of California “ take- aways” intensified the City’s fiscal difficulties. The State’s multi-billion
dollar deficit prompted its capture of local government revenues to fund State
programs and mandates. Proposition 1A, passed in 2004, intended to protect revenues
collected by local governments from being transferred to the State for statewide use was
suspended and the Governor redirected $ 2.8M from Livermore’s General Fund.
Fortunately, these funds were “ securitized” and reimbursed through the California
Statewide Communities Development Authority, Prop 1A Securitization Program. Next,
the State delayed Gas Tax payments to Livermore for the first three quarters of FY 2009-
2010 to meet its cash flow needs. While this did not impact the amount of Gas Tax the
City received it affected the City’s cash flow, timing of projects and amounted to an
interest free loan to the State. In November 2009, the City lost $ 3.2M due to the State’s
miscalculation of backfill payments through the “ triple- flip”. Finally, the State raided and
redirected $ 1.5M from the Livermore Redevelopment Agency to fund K- 12 schools in FY
2009- 2010 and will take an additional $ 323,000 in FY 2010- 2011.
The City developed measures to reduce expenses to mitigate an $ 11.9M revenue
shortfall. Reductions in departmental operations and service levels, incentivized
employee separation programs, and use of the fund balance as appropriate reduced
costs significantly. Employee costs, which comprise 75% of all General Fund expenses,
required adjustments in order to maintain a long- term balance between expenses and
revenues. Certain employee associations agreed to concessions by foregoing negotiated
cost- of- living adjustments and making contributions to employee cost portions of the
CalPERS retirement program, which had previously been paid by the City. Service
delivery changes included the reduction of Rincon and Springtown Branch library hours,
cuts to landscape maintenance activities, and Community Development service
reductions to reflect less activity within the department. These actions, unfortunately,
resulted in the layoff of 9 full- time employees, 20 temporary employees, and the
elimination of 31 vacant positions. Despite all of these measures, the City will also use
approximately $ 5.5M in Economic Uncertainty Reserves to balance the FY 2009- 2010
budget.
The upcoming FY 2010- 2012 Preliminary Two Year Financial Plan uses conservative
projections, protects City core services, and closes a $ 6.5M structural deficit. Since
building development activity is at its lowest point in years, the Financial Plan anticipates
no revenue enhancements from this sector. If new development projects come online
during this two year budget cycle, those revenues will be realized in the period in which
they are received. The FY 2010- 2012 budget assumes a bottoming out of the economic
recession, meaning that revenues are assumed to be relatively flat for the next two years
and are not projected to decrease further. The prior budget cycle reset overall revenues
to 2006 levels.
11
While protecting core services, the FY 2010- 2012 Financial Plan contains both staffing
and service level reductions across all departments. The specific service cuts are
detailed in the discussion section of this report. Proposed reductions were identified and
recommended based on the results from community budget workshops held between
January and April 2010 and from a two- day budget retreat attended by a cross section of
City staff including employee association bargaining unit representatives. The workshops
and retreat represent new elements of the budget development process.
The proposed Preliminary Two Year Financial Plan also includes $ 1.8M in employee
concessions to the City’s employee compensation package over the next two fiscal
years. No employee association contracts in the City are presently up for negotiations
among represented employee groups; however the City has indicated an interest to meet
with the groups to discuss concessions intended to contain total compensation for
employees.
State law requires that cities adopt a balanced budget by the beginning of each fiscal
year. This proposed 2010- 2012 Financial Plan fulfills this obligation. The full description
of all proposed reductions is included for your consideration. City staff did their best to
protect core services by following both the Council’s and resident’s budget direction. This
budget could not have been balanced without the work and input of many staff and
residents alike.
I also want to thank the employees throughout the organization who have stepped up to
reduce compensation during this worsening economic situation. It is gratifying to have
colleagues who are willing to help develop solutions that protect the organization and the
community.
I wish to acknowledge the staff of the Finance Division for their perseverance and
dedication in preparing this document. This document represents the first budget
prepared under the direction of our new Administrative Services Director Holly Brock-
Cohn. I also want to thank the City Council for their ongoing support of our workforce.
We look forward to working with you as you review the proposed budget. During your
review, please contact me with any questions that you or the public may have concerning
the proposed FY 2010- 2012 Preliminary Two Year Financial Plan.
DISCUSSION
Impacts of the Economic Recession:
The current national economic recession that officially began in December 2007 has
taken a severe toll on U. S. labor markets and workers. The US workforce experienced
steep drops in employment, which caused rapid rises in unemployment and
underemployment problems. According to the East Bay Economic Development
Association, Alameda County’s unemployment rate rose to 11% in December 2009.
12
Real gross domestic product ( GDP) began contracting in the third quarter of 2008, and by
early 2009 was falling at a pace not seen since the 1950s. Another key indicator, U. S.
capital investment, experienced a decline on a year- on- year basis since the final quarter
of 2006, and fell to its lowest levels in decades until finally leveling off in the first quarter
of 2009. National economists noted that the pace of collapse in US residential values
picked up speed in the first quarter of 2009, dropping 23.2% year- on- year, nearly four
percentage points faster than in the previous quarter. On November 23, 2009 staff
provided the City Council with a FY 2009- 2010 Financial Plan Update which outlined
specific impacts of the economic recession on the City’s budget.
Since that time City revenues have continued to decline, resulting in a greater imbalance
in the budget for FY 2009- 2010. However, since the fourth quarter of 2009 the City has
seen a flattening of revenues indicating that the recession appears to be leveling off. The
chart below details the impacts caused by the economic recession on the budget adopted
June 30, 2009 versus the current projections for FY 2009- 2010.
Revenues:
9/ 10 Revenue as of June 30, 2009
$ 81,594,000 ( adopted)
9/ 10 Revenue as of May 30, 2010 $ 69,718,600 ( projected)
Reduction in Revenues: ($ 11,875,400)
Expenditures:
9/ 10 Projected Expenditures as of June 30, 2009 $ 80,888,240 ( adopted)
9/ 10 Estimated Expenditures as of May 30, 2010 $ 76,278,774 ( projected)
Reduction in Expenditures ($ 4,609,466)
Other Budgeted Reductions: Net Transfers & CIP ($ 749,275)
9/ 10 estimated Budget Shortfall ($ 6,516,659)
The full impact of the General Fund shortfall for FY 2009- 2010 caused by the recession
was not identified until April giving the City approximately two months to address the
issue. In light of the fact that the City has already implemented staffing and service level
reductions as well as reductions in operational expenses, the impact of two additional
months worth of reductions would not result in a savings equal to the magnitude of the
deficit this fiscal year. Therefore, staff is recommending the use of reserves $ 6.5M to
balance the FY 2009- 2010 budget. This will be taken from our a combination of our
$ 988,000 unreserved fund balance and $ 5.5M Reserve for Economic Uncertainty leaving
a balance of $ 1.9M in Reserved for Economic Uncertainty. The City’s Reserves for
Future Operations of $ 13.1M will remain untouched.
13
Revenues 2010- 2012
Sales Tax
The City enjoyed a 5.5% average annual sales tax growth over the period of FY 2002-
2003 through FY 2006- 2007. However, the economic downturn has reduced sales tax
revenues an average of - 10.9% over the past three years.
In addition, because “ Triple Flip” backfill payments from the State ( for the one- quarter
cent sales tax revenues used by the State as a secure repayment source for the State’s
own debt) were calculated incorrectly, the State recaptured roughly $ 2.4 million in
overpayments in FY 2009- 2010 that were made to the City in FY 2008- 2009 and reduced
the FY 2009- 2010 Triple Flip payment by $. 8 million for a total loss to the City of $ 3.2
million.
Sales Tax revenues for FY 2009- 2010 total $ 13.6M and 2010- 2011 and 2011- 2012 Sales
Tax revenues are projected at $ 14.7M and $ 15M respectively. Economic projections
indicate a slight increase for FY 2011- 2012 is appropriate as the economy is slowly
turning around.
Property Tax
As the subprime mortgage problem went forward Assessed Valuations ( AV) of real
property fell at unprecedented rates. Overall, AV fell 6.5% Citywide between the FY
2008- 2009 and FY 2009- 2010 tax years. Two major factors in the decrease in property
tax values are related to the slowdown in home construction and reduced property tax
valuations by Alameda County Assessor’s office under Proposition 8. Prop. 8 reductions
are temporary reductions in valuations that recognize the fact that the current market
value of a property has fallen below its factored Proposition 13 base year value. If the
County was to reassess property values up, these funds would come back to the City,
however it is unlikely that a wholesale adjustment of AV upwards of 6.5% will occur. In
short, base property tax revenue estimates should be considered reset at a new level.
The original FY 2009- 2010 budget projected a 3.8% increase in property taxes, which
was far below the historical average of 10% per year. Property Tax for FY 2009- 2010 is
now projected to decrease by over $ 1.6M dollars from the amount collected in FY 2008-
2009. Revenue collected for property taxes for FY 2009- 2010 are expected to total
$ 23.7M. Projections for Fiscal Years 2010- 2012 are flat at $ 23.7M for each year.
Other Revenues
The current state of the economy has had a negative impact on a number of other
revenue sources, including permits and fees from residential and commercial
construction, Business License Taxes, Transient Occupancy Tax, Franchise Fees and
Interest Income. During FY 2009- 2010, reduced revenue from these combined sources
amounted to a decrease of over $ 2M from the previous year. Projections for FY 2010-
2011 and FY 2011- 2012 are $ 21.1M and $ 21.5M respectively.
14
City Revenues Collected by the State of California
The City of Livermore receives significant revenues that are collected by the State of
California such as Motor Vehicle License Fees ( VLF) and Highway User Gas Taxes. The
State collects these fees and taxes on behalf of cities and counties, and distributes them
based on allocation formulas. In past economic downturns, the State has taken revenues
from these sources as a partial solution to its own budget problems. For FY 2010- 2011
the State plans on delaying the monthly remittance of Highway Users Gas Taxes during
the first nine months of the fiscal year. These payments will not resume until April of
2011.
A majority of the VLF revenue the City receives is now in the form of “ Triple Flip” backfill
payments which are tied to property valuations. As a result, this revenue source has
suffered an unexpected reduction in the past year and is not expected to experience
growth in the current budget cycle. Projections for FY 2010- 2011 and FY 2011- 2012 are
$ 5.7M and $ 5.8M respectively.
FY 2010- 2012 Financial Plan
During development of the FY 2010- 2012 Financial Plan, it became clear that difficult
decisions would be required to adjust expenditures to address the $ 6.5 million structural
deficit. Because we knew services would be impacted, it was important to reach out to
the community in an effort to garner input from residents into the budget process and
seek input on service priorities.
Community Budget Workshops – January – April 2010
Three community workshops were held on January 27th, January 28th, and February 1st to
engage residents in the City’s FY 2010- 2012 budget development. The workshops, at
Livermore High School, Sunset Elementary School, and Croce Elementary School,
attracted thirty- eight residents. Workshop attendees learned about the City’s budget
process and the current financial situation. With this knowledge, attendees first selected
their individual City service priorities and then decided table- wide service priorities after
discussions.
The overall highest ranked Service Priorities were: Police/ Fire, Libraries, and Business
Retention/ Incentives/ Development. The overall lowest ranked Service Priorities were:
the Sister City Program, the City Newsletter, and GIS Mapping. Workshop evaluations
indicated attendees appreciated the opportunity to learn, exchange ideas, and express
their opinions. Residents were pleased “ to be asked to participate in the process” and “ to
have the ability to make a difference.”
As the budget process progressed, the City’s Leadership Team and volunteer City staff
facilitators engaged residents both in person and electronically in April. An April 13th
workshop titled “ Livermore’s Budget Dilemma” attracted thirty residents to the Livermore
Public Library’s Community Rooms. Here residents were challenged with selecting
15
funding levels for the City’s General Fund services with a $ 4- 6 million budget reduction.
Residents similarly made individual selections and then worked in groups. This process
exposed residents to the challenge of the decision making process during these financial
times. The table groups realized that while they would prefer to maintain Police, Fire,
and Libraries at their current funding levels, reductions in all areas were necessary to
balance the budget.
The April 2010 workshop information was posted on the City’s website from April 12 th -
18th for residents to electronically submit their individual funding recommendations. Staff
also visited a preschool and elementary school PTA to alert and encourage parents to
participate via the website. Analysis of all in- person and electronic individual tally sheets
indicated a desire for:
a) Increased funding for the two branch libraries and the Police Investigations unit,
b) Steady funding for street signing and striping, street maintenance, and street lights
and traffic signals, and
c) Decreased funding for neighborhood preservation and code enforcement,
planning, and landscape maintenance.
Again, residents appreciated the opportunity to participate and, as one wrote, understand
“ the depth of the problem.”
In addition to engaging the community in the budget process staff also felt it was
important to engage our employees. To this end, a two day budget workshop was held
with managers from all departments as well as employee association bargaining unit
representatives. At that workshop employees were presented with an overall picture of
City revenues, expenditures and the projected short fall for FY 2010- 2011 and FY 2011-
2012. At that time departments had all submitted their budgets with essentially no
increases in operating expenditures from reduced levels of services in FY 2009- 2010.
When compared to revenue projections, which are anticipated to be flat for the next two
years, a potential shortfall of approximately $ 6.5M remained in FY 2010- 2011 and
increased to over $ 7M in FY 2011- 2012. The Leadership Team all came to the budget
workshop with initial recommendations of programs and services levels that could be
reduced or eliminated to mitigate the shortfall. Staff worked over the two days to assess
these recommendations and their potential impacts, identify other potential reductions,
and ultimately recommend a budget package that is appropriate for the City.
Service Level Changes
Following all of the above steps, the Leadership Team reviewed the recommendations
and developed a final plan which resulted in the proposed preliminary budget before the
Council tonight.
Below are the details outlining service level reductions by department resulting from the
reductions necessary to balance the City’s budget.
16
The result of all of the changes below is a reduction to the FY 2010- 2011 budget of $ 5.4M
and $ 5.3M in FY 2011- 2012. In all we will be eliminating 19.425 FTE ( full time equivalent)
positions which equates to twenty current staff members affected by the layoffs.
Public Works: Eliminate 4.4 General Fund positions and one temporary position. This
will result in a reduced frequency of landscape, fleet and street light maintenance and will
result in the layoff of five staff members.
Police: Unfund 9.5 positions of which six are safety. All positions are currently vacant
which results in no layoffs. The FY 2010- 2012 Financial Plan contemplates 3.5 non-safety
positions being eliminated and the six safety positions being held vacant.
Additional reductions assume the cancellation of the crossing guard contract and use of
volunteers in its place. Further salary savings will be realized by slowing down
recruitment for replacement of Police Officer positions, and a reducing non- sworn,
manager and supervisor positions.
City Council/ City Manager: Reductions in these operating budgets will result in
producing the community newsletter in house, reducing travel/ training, services &
supplies, and unfunding of City support to the Sister City program.
City Attorney: Eliminate the Safety & Risk Analyst position resulting in the elimination of
certain Safety Programs. This will result in one layoff for the City Attorney’s Office.
Community Development: Six positions will be eliminated resulting in a delay in plan
review and inspections, reduction in regional coordination, open space preservation land
acquisition efforts, and resources to build affordable housing. Six people will be laid off as
a result of these service reductions.
Economic Development: Reductions in the operating budget will place limits on
marketing, business classes, tourism grants and cultural arts events.
Administrative Services: Four positions will be eliminated resulting in an impact on the
number of training classes held, production of the employee newsletter ( the Grapevine)
in- house, and potential reduction or slowing of services to departments. These
reductions represent four layoffs within the department.
Library: Eliminate four positions resulting in reduced staff available to provide assistance
and more reliance by the public on self service for check out and information at the main
library. Four people will be laid off.
Fire: Close Station 10 ( Airport). This is a reduction of six positions. However these
positions will be absorbed into the department as there are a number of vacant positions
currently in the Livermore- Pleasanton Fire Department.
17
In addition to the above, staff is recommending a reduction in General Fund contributions
as follows:
Capital Improvement Plan - reduced from $ 947,000 to $ 600,000
City contribution to the 115 trust for prefunding of Other Post Employment Benefits
( OPEB) – reduce FY 2009- 2010 payment from $ 2M to $ 500K and contribute $ 1M
in FY 2010- 2011 and $ 1M in FY 2011- 2012.
Vehicle Replacement – underfund the General Fund contribution by $ 792,000 in
FY 2010- 2011 and $ 816,000 in FY 2011- 2012.
Liability Fund – underfund the General Fund contribution for FY 2009- 2010 by
$ 760,000 and $ 125,000 for FY 2010- 2011 and FY 2011- 2012.
City Council Priorities for FY 2008- 2010
On February 9, 2010 the City Council held a workshop to review progress on the FY
2008- 2010 priorities and establish its priorities for the next two years. The City Council
found that substantial progress had been made on the FY 2008- 2010 priorities.
Additionally, the City Council established their FY 2010- 2012 priorities as follows:
Business Friendly/ Generating Jobs
Promote business retention and recruitment strategies to create jobs,
improve the jobs to housing balance, and increase the City’s tax base.
Regional and Local Transportation
Work with local cities and regional, state and federal government agencies
to decrease congestion, reduce greenhouse gasses and increase mobility.
Infrastructure Rehabilitation
Identify and manage risks and costs associated with the City’s aging
infrastructure including streets, sidewalks and storm drains.
Open Space Preservation
Analyze and implement opportunities to protect and expand the City’s
surrounding greenbelt.
Budget/ Long- Term Financial Stability
Implement sound financial practices to sustain the long- term financial
viability of the City.
State Reform
Support efforts that prohibit the state from taking, borrowing, or raiding local
tax funds intended for local uses.
18
The proposed 2010- 2012 Financial Plan reflects these priorities.
Format Changes for the Two Year Financial Plan document:
Staff has slightly revised the format of the Two Year Financial Plan to improve the
effectiveness of communicating to the City Council and the general public the financial
information provided for each department. Included at the beginning of each department
section is a synopsis of the funding for the department including the funding source( s),
total personnel costs, materials and supplies and capital costs.
In addition a new section has been added titled “ interdepartmental.” In prior years the
Finance Department budget has included the funding for many items that affect or are
utilized by all City departments. Examples of this include League of California City dues,
city pool cars, the city newsletter, general maintenance/ upkeep of city office buildings and
the City’s annual Other Post Employment Benefits ( OPEB) contribution.
Financial Overview
A detailed summary and explanation of the recommended changes to the FY 2009- 2010
Budget and the proposed FY 2010- 2012 Two Year Financial Plan are provided in
Appendix A.
Summary of Recommend Two Year General Fund Financial Plan for FY 2010- 2012
Per Table 6, the recommended FY 2010- 2011 General Fund Budget reflects a $ 5.9M
decrease in expenditures over the prior year revised budget due to the economic
recession. The recommended FY 2011- 2012 budget shows an $ 812k increase over the
FY 2010- 2011 budget. This slight increase is due to certain required expenditures in the
second year of this two year budget including City Council elections.
Appendix A provides detailed background on both the revisions to the current FY 2009-
2010 budget and the recommended Preliminary Two Year Financial Plan for FY 2010-
2012 for all funds including the General Fund, the Redevelopment Agency, and the
Capital Improvement Fund.
Appendix B provides detailed budgetary information on the municipal enterprise funds
and the internal service funds.
CONCLUSION
This report and budget workshop documents have been provided for City Council review
and discussion. No official action is recommended at this time. The scheduled date for
City Council budget approval is June 14, 2010 and will include the Capital Improvement
Plan and Redevelopment Agency budgets.
19
ATTACHMENTS
1. Appendix A - Detailed Background on Revisions to the FY 2009- 2010 Budget and the
Recommended Financial Plan for FY 2010- 2012
2. Appendix B - Overview of Enterprise Funds and Internal Service Funds
;; jjj4tL Holly rock- Cohn
Administrative Services Director
20
May 24, 2010 Page 1 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
Description of Appendix A
This section provides detailed background on revisions to the FY 2009- 2010 Budget and the recommended
financial plan for FY 2010- 2012.
I. All Funds Overview of Revised Budget For FY 2009- 2010 and Proposed FY 2010- 2012
The table below indicates that the revised FY 2009- 2010 total of funds requested is $ 232.0 million, for a
reduction of $ 50.5 million from the approved budget. The major dollar change is a reduction of $ 46.7 million in
the Capital Improvement Program. These capital funds have been carried over to complete projects next year
in FY 2010- 2011. General Fund operating budget requests have been reduced by $ 4.6 million. A discussion of
budget changes in the General Fund follows in Section II.
Table 1 All Funds- Approved vs. Revised Budget Requests for FY 2009- 2010
FY 2009- 2010 FY 2009- 2010
Updated Revised Dollar
Budget Request Change % Change
General Fund Operating Budget $ 80,888,240 $ 76,278,774 -$ 4,609,466 - 5.7%
All Other Funds Operating Budget $ 57,611,140 $ 62,847,001 -$ 5,235,861 9.0%
Subtotal City Operating Budgets $ 138,499,380 $ 139,125,775 $ 626,395 - 0.5%
Redevelopment Agency Operations $ 5,621,390 $ 6,753,780 $ 1,132,390 20.1%
Capital Improvement Program $ 132,840,690 $ 86,161,360 -$ 46,679,330 - 35.1%
Total All Funds Budget $ 276,961,460 232,040,915 -$ 44,920,545 - 16.2%
The table below recaps the new 2- year budget request for FY 2010- 2011 and FY 2011- 2012. The total budget
request for all funds is $ 267.9 million in FY 2010- 2011 and $ 200.1 million in FY 2011- 2012. The combined total
of appropriations for the 2- year period is $ 468.0 million.
Table 2 All Funds- Budget Requests for FY 2010- 2011 and FY 2011- 2012
% Change vs.
% Change vs. FY 2010- 2012
FY 2010- 2011 Prior Year FY 2011- 2012 Prior Year 2- Year Total
General Fund Operating Budget $ 70,406,920 - 7.7% $ 71,219,260 1.2% $ 141,626,180
All Other Funds Operating Budget $ 61,494,060 - 2.2% $ 59,910,040 - 2.6% $ 121,404,100
Subtotal City Operating Budgets $ 131,900,980 - 5.2% $ 131,129,300 - 0.6% $ 263,030,280
Redevelopment Agency Operations $ 5,567,100 - 17.6% $ 5,236,540 - 5.9% $ 10,803,640
Capital Improvement Program $ 130,401,270 51.3% $ 63,782,010 - 51.1% $ 194,183,280
Total All Funds Budget $ 267,869,350 15.4% $ 200,147,850 - 25.3% $ 468,017,200
21
May 24, 2010 Page 2 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
All Funds Revenues
The table below indicates that the revised estimate of revenues is $ 209.2 million, for a reduction of $ 36.3
million from the original estimate. The major dollar change is a reduction of $ 27.5 million in the Capital
Improvement Program. This is due to the re- programming of revenues for carryover projects in FY 2010- 2011.
General Fund budget revenues have been reduced by $ 11.9 million due primarily to reductions in Property Tax,
Sales Taxes, Charges for Current Services, and Other Taxes. A detailed discussion of these changes may be
found in the General Fund revenue section.
Table 3 AII Funds Approved vs. Revised Revenue Estimates for FY 2009- 2010
FY 2009- 2010 FY 2009- 2010
Updated Revised Dollar
Budget Request Change % Change
General Fund Operat ing Revenues $ 81 ,594,000 $ 69,7 18,600 -$ 11,8 75,400 - 14.6%
All Other Funds Operating Revenues $ 63,451,520 $ 68,286,500 $ 4,834,980 7.6%
Subtotal City Operating Budgets $ 145,045,520 $ 138,005,100 -$ 7,040,420 - 4.9%
Redevelopment Agency Revenues $ 7,355,000 $ 5,590,000 -$ 1,765,000 - 24.0%
Capital Improvement Program $ 93,173,000 $ 65,641,500 -$ 27,531,500 - 29.5%
Total All Fund s Revenues $ 245,573,520 $ 209,236,600 -$ 36,336,920 - 14.8%
The table below indicates that the total of estimated revenues for all funds is $ 230.2 million in FY 2010- 2011
and $ 197.5 million in FY 2011- 2012. The total of revenues estimated for the 2- year period is $ 427.6 million. In
FY 2010- 2011 the major dollar change is an increase of $ 18.7 million in the Capital Improvement Program and
$ 2.4 million in the General Fund. The General Fund increase is due to the restoration of the one- time reduction
of the “ triple- flip” portion of Sales Tax withheld from FY 2009- 2010 payments. The Capital Improvement
Program increases are due to reprogramming of $ 15.2M anticipated American Recovery and Reinvestment Act
( ARRA) grant funding of $ 3.5M.
Table 4 All Funds- Revenue Estimates for FY 2010- 2011 and FY 2011- 2012
% Change vs.
% Change vs. FY 2010- 2012
FY 2010- 2011 Prior Year FY 2011- 2012 Prior Year 2- Year Total
General Fund Operating Revenues $ 72,056,600 3.4% $ 72,802,600 1.0% $ 144,859,200
All Other Funds Operating Revenues $ 66,315,500 - 2.9% $ 60,339,500 - 9.0% $ 126,655,000
Subtotal City Operating Budgets $ 138,372,100 0.3% $ 133,142,100 - 3.8% $ 271,514,200
Redevelopment Agency Revenues $ 7,484,000 33.9% $ 5,282,000 - 29.4% $ 12,766,000
Capital Improvement Program $ 84,299,500 28.4% $ 59,066,500 - 29.5% $ 143,366,000
Total All Funds Revenues $ 230,155,600 10.0% $ 197,490,600 - 14.2% $ 427,646,200
22
May 24, 2010 Page 3 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
General Fund Financial Summaries for FY 2009- 2010 and Proposed FY 2010 · 2012
General Fund Sources and Uses of Funds
The table below indicates that the estimated ending unreserved fund balance on June 30, 2010 will be $ 0. The
Reserve for Economic Uncertainty will be utilized to cover the shortfall, leaving that reserve with a balance of
$ 1.9 million. Operating expenditures have been trimmed $ 4.6 million; capital improvements were reduced or
deferred by $ 109,000. The total uses of funds have been reduced $ 5.4 million to help offset the loss of
revenue.
Table 5 General Fund Sources and Uses of Funds Approved vs. Revised FY 2009- 2010
FY 2009- 2010 FY 2009- 2010
Updated Revised Dollar
General Fund Budget Request Change % Ch ange
Sources of Funds:
Operating Revenues $ 81,594,000 $ 69,718,600 -$ 11,875,400 - 14.6%
Transfers In $ 3,979,117 $ 3,951,405 -$ 27,712 - 0.7%
From Reserve for Economic Uncertainty - $ 5,518,285 $ 5,518,285 100%
Total Sources $ 85,573,117 $ 79,188,290 -$ 6,384,827 - 7.5%
Uses of Funds:
Operating Expenditures $ 80,888,240 $ 76,278,774 -$ 4,609,466 - 5.7%
Transfers Out $ 4,854,000 $ 3,496,000 -$ 1,358,000 - 28.0%
Capital Improvement Program $ 511,090 $ 401,890 -$ 109,200 - 21.4%
To Reserves - - - -
Total Uses of Funds $ 86,253,330 $ 80,882,837 -$ 5,370,493 - 6.2%
Net ( Uses) of Funds or Sources of Funds -$ 680,213 -$ 998,374 -$ 1,014,334
Beginning Fund Balance July 1, 2009 $ 1,683,556 $ 998,374 $ 695,182
Ending Fund Balance June 30, 2010 $ 1,003,343 $ 0 -$ 1,003,343
With respect to FY 2010- 2011, as shown in the table below the ending unreserved fund balance on June 30,
2011 will be $ 0. There is a net use of funds in this year of $ 0 due to the continued negative effects of the
economy on City revenues. FY 2011- 2012 projects an ending unreserved fund balance on June 30, 2012 of $ 0.
An overall increase of 1% in operating revenues is anticipated as the economy recovers. There is a net source
of funds in FY 2011- 2012 of $ 0. The Reserve for Economic Uncertainty is anticipated to remain constant at
$ 1.9 million over the 2010- 2012 budget cycle.
Table 6 General Fund Sources and Uses of Funds FY 2010- 2011 and FY 2011- 2012
% Change vs.
% Change vs. FY 2010- 2012
General Fund FY 2010- 2011 Prior Year FY 2011- 2012 Prior Year 2- Year Total
Sources of Funds:
Operating Revenues $ 72, 056,600 3.4% $ 72,8 02,600 1.0% $ 144, 859,200
Transfers In & FB $ 2,323,420 - 73.5% $ 2,214,760 - 4.7% $ 4,538,180
From Reserves - - - - -
Total Sources $ 74,380,020 - 5.2% $ 75,017,360 0.9% $ 149,397,380
Uses of Funds:
Operating Expenditures $ 70,406,920 - 7.7% $ 71,219,260 1.2% $ 141,626,180
Transfers Out $ 3,526,000 0.9% $ 3,613,000 2.5% $ 7,139,000
Capital Improvement Program $ 447,100 11.2% $ 185,100 - 58.6% $ 632,200
To Reserves - - - - -
Total Uses of Funds $ 74,380,020 - 7.2% $ 75,017,360 0.9% $ 149,397,380
Net ( Uses) Sources of Funds $ 0
$ 0
$ 0
Beginning Fund Balance $ 0
$ 0
$ 0
Ending Fund Balance June 30 $ 0
$ 0
$ 0
23
May 24, 2010 Page 4 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
General Fund Reserves
In addition to the fund balances shown in Tables 5 and 6 above, the General Fund maintains additional
reserves for operations and economic uncertainties. The Operating Reserve Policy was approved by the City
Council in 2000 and the Reserve for Economic Uncertainty was established in 2002. An important objective of
the operating reserve policy was to gradually increase the level of reserves to 20% by the year 2010. Given the
current economic realities, the budget does not have sufficient resources to provide for that level of reserves
within the stated timeframe. The amount of the reserve is being maintained at the $ 13.1 million level attained
as of June 30, 2009. Staff is working to update the Reserve Policy which will address both the operating
reserve and the reserve for economic uncertainty.
Table 6a General Fund Operating and Economic Uncertainty Reserve Levels
General Fund Reserves FY 2008- 2009 FY 2009- 2010 FY 2010- 2011 FY 2011- 2012
Current Operating Reserve Target 19.0% 20.0% 20.0% 20.0%
Actual Operating Reserve Percent 16.1% 16.5% 17.8% 17.6%
Operating Reserve Amount $ 13.1M $ 13.1M $ 13.1M $ 13.1M
Reserve for Economic Uncertainty $ 7.4M $ 1.9M $ 1.9M $ 1.9M
General Fund Revenues
In FY 2009- 2010, Table 7 below indicates that the approved estimate of revenues was $ 81.5 million and the
new estimate is $ 69.7 million. This is a decrease of $ 11.9 million or 14.6 % below the original estimate. This is
due primarily to reductions in Property Tax ($ 2.9 million), Sales Tax ($ 3.8 million), reductions in Charges for
Current Services ($ 0.2 million), and Other Taxes ($ 2.4 million). City sales tax revenue has declined due to the
slowing economy and the unexpected reallocation of prior year’s “ Triple Flip” back- fill. The real estate market
has caused a decline in property tax revenue as well as Permit Center fees related to engineering plan check
services and engineering inspection fees. There has been a related loss of tax revenues for residential
construction and real estate transfer taxes.
Table 7 General Fund Revenues by Major Category Approved vs. Revised FY 2009- 2010
FY 2009- 2010 FY 2009- 2010
General Fund Category
Updated
Revenues
Revised
Revenues
Dollar
Change % Change
Property Taxes ( See Note 1) $ 26,691,000 $ 23,753,400 -$ 2,937,600 - 11.0%
Sales Taxes ( See Note 2) $ 17,411,000 $ 13,649,800 -$ 3,761,200 - 21.6%
Use of Money & Property $ 3,940,000 $ 3,615,400 -$ 324,600 - 8.2%
Other Taxes $ 11,044,000 $ 8,671,000 -$ 2,373,000 - 21.5%
Permits and Fees for Service
Licenses & Permits $ 2,135,000 $ 1,828,000 -$ 307,000 - 14.4%
Charges for Current Services $ 8,619,000 $ 8,406,000 -$ 213,000 - 2.5%
Other Revenue $ 2,027,000 $ 1,562,000 -$ 465,000 - 22.9%
Total Permits and Fees $ 12,781,000 $ 11,796,000 -$ 985,000 - 7.7%
Intergovernmental Revenue
Intergovernmental $ 8,222,000 $ 7,197,000 -$ 1,025,000 - 12.5%
Other In Lieu Taxes $ 617,000 $ 507,000 -$ 110,000 - 17.8%
Fines & Forfeitures $ 888,000 $ 529,000 -$ 359,000 - 40.4%
Total Intergovernmental $ 9,727,000 $ 8,233,000 -$ 1,494,000 - 15.4%
Total General Fund $ 81,594,000 $ 69,718,600 -$ 11,875,400 - 14.6%
Transfers In & Other Sources
Transfers In $ 3,979,117 $ 3,951,405 -$ 27,712 - 0.7%
Use of Reserves - $ 5,518,285 $ 5,518,285 100%
Total Transfers & Reserves $ 3,979,117 $ 9,469,690 $ 5,490,573 138.0%
TOTAL SOURCES OF FUNDS $ 85,573,117 $ 79,188,290 -$ 6,384,827 - 7.5%
Note 1 - Property Tax decrease was - 6.5% in FY 2009- 2010 compared to prior year actual.
Note 2 - Sales Tax- Decrease was - 13.0% in FY 2009- 2010 compared to prior year actual.
24
May 24, 2010 Page 5 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
In FY 2010- 2011, table 8 below indicates that the total estimate of revenues is $ 72.1 million. This reflects
overall revenue growth in the General Fund of 3.4% compared to FY 2009- 2010. The categories most affected
are Property Taxes, Sales Taxes, and Use of Money. The property tax decrease is only -. 1%, compared to FY
2009- 2010. The 10 year historical average growth of property taxes had previously been about 10%. Sales
taxes will increase 9.7% because of the discontinuation of the on- time “ Triple- Flip” backfill adjustment. Other
taxes are expected to increase by 8.8% due primarily to the increased Garbage Franchise Fee revenues
resulting from the change in garbage rates associated with the new Garbage Franchisee.
Table 8 General Fund Revenues by Major Category FY 2010- 2011 and FY 2011- 2012
FY 2010- 2011 % Change vs. FY 2011- 2012 % Change vs. FY 2010- 2012
General Fund Category Prior Year Prior Year 2- Year Total
Property Taxes $ 23,720,900 - 0.1% $ 23,734,900 0.1% $ 47,455,800
Sales Taxes $ 14,969,000 9.7% $ 15,049,000 0.5% $ 30,018,000
Use of Money & Property $ 3,618,700 0.1% $ 3,667,700 1.4% $ 7,286,400
Other Taxes $ 9,432,000 8.8% $ 9,641,000 2.2% $ 19,073,000
Permits and Fees for Service
Licenses & Permits $ 1,956,000 7.0% $ 2,085,000 6.6% $ 4,041,000
Charges for Current Services $ 8,403,000 0.0% $ 8,500,000 1.2% $ 16,903,000
Other Revenue $ 1,310,000 - 16.1% $ 1,314,000 0.3% $ 2,624,000
Total Permits and Fees $ 11,669,000 - 1.1% $ 11,899,000 2.0% $ 23,568,000
Intergovernmental Revenue
Intergovernmental $ 7,427,000 3.2% $ 7,542,000 1.5% $ 14,969,000
Other In Lieu Taxes $ 507,000 0.0% $ 517,000 2.0% $ 1,024,000
Fines & Forfeitures $ 713,000 34.8% $ 752,000 5.5% $ 1,465,000
Total Intergovernmental $ 8,647,000 5.0% $ 8,811,000 1.9% $ 17,458,000
Total General Fund $ 72,056,600 3.4% $ 72,802,600 1.0% $ 144,859,200
Transfers In & Other Sources
Transfers In $ 2,323,420 - 73.5% $ 2,214,760 - 4.7% $ 4,538,180
TOTAL SOURCES OF FUNDS $ 74,380,020 - 5.2% $ 75,017,360 0.9% $ 149,397,380
General Fund Expenditures
In FY 2009- 2010, the table below indicates that the approved estimate of spending was $ 86.4 million and the
new estimate is $ 80.2 million. This is a decrease of $ 6.2 million or 7.2% below the approved amount. This is
due primarily to reductions made mid- year in response to the decline in expected revenues. Significant
changes to several departments are explained in the notes below the table: Table 10 illustrates similar
information for FY 2010- 2012.
Table 9 General Fund Expenditures By Department Approved vs. Revised FY 2009- 2010
FY 2009- 2010 FY 2009- 2010
General Fund Updated Budget Revised Budget Dollar C hange % Ch ange
City Council ( Note 1) $ 208,750 $ 155,280 -$ 53,470 - 25.6%
City Manager ( Note 2) $ 2,438,270 $ 1,941,480 -$ 496,790 - 20.4%
City Attorney $ 1,348,980 $ 1,333,980 -$ 15,000 - 1.1%
Administrative Services $ 3,814,730 $ 3,556,975 -$ 257,755 - 6.8%
Inter- Departmental ( Note 3) $ 4,581,850 $ 3,250,530 -$ 1,331,320 - 29.1%
Public Safety- Police $ 26,027,490 $ 25,354,464 -$ 673,026 - 2.6%
Public Safety- Fire $ 15,595,410 $ 14,995,740 -$ 599,670 - 3.8%
Public Works:
Public Works Administration $ 578,540 $ 563,130 -$ 15,410 - 2.7%
Street Maintenance Services $ 2,107,730 $ 2,003,670 -$ 104,060 - 4.9%
Landscape Maintenance $ 3,725,980 $ 3,355,910 -$ 370,070 - 9.9%
Street Lighting $ 1,246,680 $ 1,120,070 -$ 126,610 - 10.2%
Subtotal Public Works $ 7,658,930 $ 7,042,780 -$ 616,150 - 8.0%
Community Development:
25
May 24, 2010 Page 6 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
Community Development Admin $ 607,050 $ 643,220 $ 36,170 6.0%
Housing & Human Services $ 867,780 $ 869,630 $ 1,850 0.2%
Building Inspection $ 2,914,360 $ 2,765,355 -$ 149,005 - 5.1%
Engineering $ 6,183,520 $ 5,957,260 -$ 226,260 - 3.7%
Planning $ 3,155,200 $ 2,839,730 -$ 315,470 - 10.0%
Subtotal CDD $ 13,727,910 $ 13,075,195 -$ 652,715 - 4.8%
Economic Development $ 461,500 $ 773,300 $ 311,800 67.6%
Library $ 5,024,420 $ 4,799,050 -$ 225,370 - 4.5%
Total Operating Budget $ 80,888,240 $ 76,278,774 -$ 4,609,466 - 5.7%
Capital Improvement $ 511,090 $ 401,890 -$ 268,000 - 40.0%
Transfers Out $ 4,854,000 $ 3,496,000 -$ 1,358,000 - 28.0%
To Reserves - - - -
Total CIP and Other $ 5,365,090 $ 3,897,890 -$ 1,626,000 - 29.4%
TOTAL GENERAL FUND $ 86,253,330 $ 80,176,664 -$ 6,235,466 - 7.2%
Note 1 – City Council- the 25.6% decrease is due to the elimination of funding for the Sister Cities program of
$ 8,500, a reduced travel and event budget of $ 6,500, and other service and supply reductions comprise the
remaining difference.
Note 2 – City Manager - The decrease of $ 496,790 is primarily attributable to $ 250,000 savings from
uncontested election of November 2009. Other savings are being realized from staffing reductions amounting
to roughly $ 200,000 with the remainder of savings being attributable to services and supplies.
Note 3 – Inter- Departmental - The decrease of $ 1.3M is a result of reduced funding of the City’s Other Post
Employment Benefit ( OPEB) liability.
Table 10 General Fund Expenditures By Department FY 2010- 2011 and FY 2011- 2012
FY 2010- 2011 % Change vs.
FY 2011-
2012 % Change vs. FY 2010- 2012
General Fund Prior Year Prior Year 2- Year Total
City Council $ 147,170 - 5.2% $ 147,790 0.4% $ 294,960
City Manager $ 1,589,030 - 18.2% $ 1,851,260 16.5% $ 3,440,290
City Attorney $ 1,308,330 - 1.9% $ 1,303,650 - 0.4% $ 2,611,980
Administrative Services $ 2,967,270 - 16.6% $ 2,965,730 - 0.1% $ 5,933,000
Inter- Departmental $ 3,936,870 21.1% $ 3,919,760 - 0.4% $ 7,856,630
Public Safety- Police $ 23,976,000 - 5.4% $ 23,990,840 0.1% $ 47,966,840
Public Safety- Fire $ 13,974,770 - 6.8% $ 14,643,190 4.8% $ 28,617,960
Public Works:
Public Works Administration $ 437,430 - 22.3% $ 436,120 - 0.3% $ 873,550
Street Maintenance Services $ 1,756,660 - 12.3% $ 1,756,750 0.0% $ 3,513,410
Landscape Maintenance $ 2,975,260 - 11.3% $ 2,974,590 0.0% $ 5,949,850
Street Lighting $ 927,260 - 17.2% $ 926,700 - 0.1% $ 1,853,960
Subtotal Public Works $ 6,096,610 - 13.4% $ 6,094,160 0.0% $ 12,190,770
Community Development:
Community Development Admin $ 582,660 - 9.4% $ 579,490 - 0.5% $ 1,162,150
Housing & Human Services $ 622,530 - 28.4% $ 620,690 - 0.3% $ 1,243,220
Building Inspection $ 2,240,410 - 19.0% $ 2,230,460 - 0.4% $ 4,470,870
Engineering $ 5,460,460 - 8.3% $ 5,492,780 0.6% $ 10,953,240
Planning $ 2,487,590 - 12.4% $ 2,364,210 - 5.0% $ 4,851,800
Subtotal CDD $ 11,393,650 - 12.9% $ 11,287,630 - 0.9% $ 22,681,280
Economic Development $ 650,770 - 15.8% $ 658,280 1.2% $ 1,309,050
Library $ 4,366,450 - 9.0% $ 4,356,970 - 0.2% $ 8,723,420
Total Operating Budget $ 70,406,920 - 7.7% $ 71,219,260 1.2% $ 141,626,180
Capital Improvement $ 447,100 11.2% $ 185,100 - 58.6% $ 632,200
Transfers Out $ 3,526,000 0.9% 3,613,000 2.5% $ 7,139,000
To Reserves - - - - -
Total CIP and Other $ 3,973,100 1.9% $ 3,798,100 - 4.4% $ 7,771,200
TOTAL GENERAL FUND $ 74,380,020 - 7.2% $ 75,017,360 0.9% $ 149,397,380
26
May 24, 2010 Page 7 of 7
Appendix A Revised FY 2009- 2010 and Recommended FY 2010- 2012 Financial Plan
III. Redevelopment and Capital Improvement Program
Redevelopment Agency Budget
As shown in Table 11 below, the total of Agency appropriations is $ 7.9 million for FY 2009- 2010, $ 9.0 million for
FY 2010- 2011 and $ 7.0 million for FY 2011- 2012. The operating and debt service portion of the budget have
small annual changes. Details of the two- year financial plan and activities of the Agency are located in the
" Redevelopment Agency" tab of this budget document. A summary of the recommended budget appears
below:
Table 11 Redevelopment Budget FY 2009- 2010 and FY 2010- 2012
FY 2009- 2010
FY 2009- 2010
Updated
Revised
Redevelopment Agency Budget Request
Dollar
Change % Change
Operating Expenditures & Debt Service $ 5,621,390
$ 6,753,780 $ 1,132,390 20.1%
Capital Improvement Program $ 1,090,000
$ 1,144,130 $ 54,130 5.0%
Totals $ 6,711,390
$ 7,897,910 $ 1,186,520 17.7%
FY 2010- 2012
Redevelopment Agency FY 2010- 2011 % Change FY 2011- 2012 % Change 2- Year Total
Operating Expenditures & Debt Service $ 5,567,100 - 17.6% $ 5,236,540 - 5.9% $ 10,803,640
Capital Improvement Program $ 3,430,850 198.6% $ 1,740,190 - 49.3% $ 5,171,040
Totals $ 8,997,950 13.9% $ 6,976,730 - 22.5% $ 15,974,680
Capital Improvement Program
As noted in the overview summary, the total of capital improvement appropriations is $ 86.2 million for FY 2009-
2010, $ 130.4 million for FY 2010- 2011 and $ 63.8 million for FY 2011- 2012. A convenient summary of these
projects is included the operating budget document under the " Capital Improvement” tab together with an
executive summary. The complete details relating to these projects are in the 20- Year Capital Improvement
Program document.
27
Two- Year Financial Plan
FY 2010- 2012
28
May 24, 2010 Page 1 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Appendix B
To Transmittal Letter
Overview of Enterprise Funds and Internal Service Funds
Airport
Water Reclamation
Livermore Amador Valley Water Management Agency ( L. A. V. W. M. A.)
Stormwater
Water Operations
Las Positas Golf Course
Springtown Golf Course
Fleet and Equipment Services ( Public Works)
Facilities Rehabilitation Projects ( Public Works)
Risk Management
Workers Compensation
Information Technology
Reprographic Services
Community Development Services to LARPD
29
May 24, 2010 Page 2 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Description of Appendix B
This Appendix is intended to provide detailed information regarding the budget requests of the municipal
enterprise funds and the internal service funds. Since there are many funds in each group, the narrative
is divided into 2 main sections. The narrative addresses expenditures, revenues, and reserve balances
by year.
Public Works Department – Enterprise Funds
Municipal enterprise funds are distinguished by the fact that they are financed and operated in a manner
similar to private enterprise. The costs of providing service to the public are recovered by user fees and
charges. The table below summarizes the revised enterprise budget requests for FY 2009- 2010 and the
two- year budget requests for FY 2010- 2012.
Ent erpr ise Funds
Updat ed
Budget FY
2 0 0 9 / 10
Revised
Request FY
2 0 0 9 / 10
Amount of
Change % Change
Airport Operations $ 4,705,300 $ 4,329,860 ($ 375,440) - 8.0%
Water Reclamation Plant $ 11,824,690 $ 12,149,738 $ 325,048 2.8%
L. A. V. W. M. A. $ 2,837,900 $ 2,833,800 ($ 4,100) - 0.1%
Stormwater User $ 962,710 $ 988,640 $ 25,930 2.7%
Water Fund $ 9,664,300 $ 8,965,090 ($ 699,210) - 7.2%
Las Positas Golf Course $ 2,092,030 $ 2,152,500 $ 60,470 2.9%
Springtown Golf Course $ 620,270 $ 261,480 ($ 358,790) - 57.8%
Tot al Ent erpr ise Funds $ 32,707,200 $ 31,681,108 ($ 1,026,092) - 3.1%
Ent erpr ise Funds
FY 2 0 10 / 11
% Change vs.
Pr ior Y ear
FY 2 0 11/ 12
% Change
vs. Pr ior
Y ear
FY 2 0 10 / 2 0 12
Two- Y ear Tot al
Airport Operations $ 3,687,200 - 14.8% $ 3,696,570 0.3% $ 7,383,770
Water Reclamation Plant $ 11,801,240 - 2.9% $ 11,952,100 1.3% $ 23,753,340
L. A. V. W. M. A. $ 2,900,000 2.3% $ 2,900,000 0.0% $ 5,800,000
Stormwater User $ 899,550 - 9.0% $ 906,460 0.8% $ 1,806,010
Water Fund $ 9,772,070 9.0% $ 10,339,180 5.8% $ 20,111,250
Las Positas Golf Course $ 2,093,740 - 2.7% $ 2,211,450 5.6% $ 4,305,190
Springtown Golf Course $ 58,290 - 77.7% $ 58,780 0.8% $ 117,070
Tot al Ent erpr ise Funds $ 31,212,090 - 1.5% $ 32,064,540 2.7% $ 63,276,630
Table 1A. Ent erpr ise Updat ed Expendi t ures vs. Revised FY 0 9 / 10
Table 2 A. Ent erpr ise Expendi t ures in Request ed Two- Y ear Budget
30
May 24, 2010 Page 3 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
The table below summarizes the revised enterprise revenue projections for FY 2009- 2010 and the two
year revenue projections for FY 2010- 2012.
Ent erpr ise Funds
Updat ed
Budget FY
2 0 0 9 / 10
Revised FY
2 0 0 9 / 10
Amount of
Change % Change
Airport Operations $ 5,396,000 $ 4,678,000 ($ 718,000) - 13.3%
Water Reclamation Plant $ 17,112,000 $ 17,114,000 $ 2,000 0.0%
L. A. V. W. M. A. $ 2,800,000 $ 2,900,000 $ 100,000 3.6%
Stormwater User $ 1,026,000 $ 1,049,000 $ 23,000 2.2%
Water Fund $ 10,445,000 $ 10,409,000 ($ 36,000) - 0.3%
Las Positas Golf Course $ 2,389,000 $ 2,273,000 ($ 116,000) - 4.9%
Springtown Golf Course $ 360,000 $ 83,000 ($ 277,000) - 76.9%
Tot al Ent erpr ise Funds $ 39,528,000 $ 38,506,000 ($ 1,022,000) - 2.6%
Ent erpr ise Funds
FY 2 0 10 / 11
% Change vs.
Pr ior Y ear
FY 2 0 11/ 12
% Change
vs. Pr ior
Y ear
FY 2 0 10 / 2 0 12
Two- Y ear Tot al
Airport Operations $ 4,469,000 - 4.5% $ 4,560,000 2.0% $ 9,029,000
Water Reclamation Plant $ 17,426,000 1.8% $ 17,426,000 0.0% $ 34,852,000
L. A. V. W. M. A. $ 2,640,000 0.0% $ 2,640,000 0.0% $ 5,280,000
Stormwater User $ 1,030,000 - 1.8% $ 1,030,000 0.0% $ 2,060,000
Water Fund $ 10,423,000 0.1% $ 11,325,000 8.7% $ 21,748,000
Las Positas Golf Course $ 2,390,000 5.1% $ 2,446,000 2.3% $ 4,836,000
Springtown Golf Course $ 6,000 - 92.8% $ 6,000 0.0% $ 12,000
Tot al Ent erpr ise Funds $ 38,384,000 - 0.3% $ 39,433,000 2.7% $ 77,817,000
Table 3 A. Ent erpr ise Updat ed Revenue vs. Revised FY 0 9 / 10
Table 4 A. Ent erpr ise Revenue in Project ed Two- Y ear Budget
Airport Operations
FY 2009- 2010: Airport spending will be $ 4,329,860 for a decrease of $ 375,440 or - 8.0% compared to the
updated Fiscal Year 2009- 2010 budget. Operating revenues are expected to decrease by $ 718,000 or -
13.3% to $ 4,678,000. Fuel sales have declined over this year. As less fuel is sold, fuel purchases also
decline. Operating reserves will exceed the 10% minimum goal. The operating reserve will be at 14% on
June 30, 2010.
FY 2010- 2011: Airport spending is projected at $ 3,687,200 for a decrease of $ 642,660 or - 14.8%
compared to the prior year budget. Revenues for this year are projected to be $ 4,469,000 for a decrease
of $ 209,000 or - 4.5% from the prior year. Fuel sales and purchases are projected lower again for this
year. Operating reserves will exceed the 10% minimum goal. Estimated operating reserves will be 16%
on June 30, 2011.
FY 2011- 2012: Airport spending is projected at $ 3,696,570 for an increase of $ 9,370 or 0.3% from the
prior Fiscal Year 2010- 2011. This increase occurs due to increases in personnel and other operating
costs. Projected revenues are $ 4,560,000 for an increase of $ 91,000 or 2.0% from the prior year
projections. Fuel sales are anticipated to increase this year. Operating reserves will exceed the 10%
minimum goal. Estimated operating reserves will be at 16% on June 30, 2012.
31
May 24, 2010 Page 4 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Airport Capital Improvement Projects: In addition to the operating budget requests, the Airport funds
various capital improvement projects totaling $ 997,920 over the next three fiscal years. These items are
shown in the table below. Further details are available in the CIP budget document.
Airport Fund 210 -
Project Name
FY 09/ 10
Revised
FY 10/ 11
Budget
FY 11/ 12
Budget
3 Year
Totals
WRD Access Imp $ 0 $ 120,000 $ 0 $ 120,000
Admin Building $ 0 $ 0 $ 0 $ 0
Hangar S- 1 Foam
Deluge System
Replacement
$ 34,920 $ 200,000 $ 0 $ 234,920
Noise Monitoring
System
$ 0 $ 28,000 $ 0 $ 28,000
Rezoning EIR $ 375,000 $ 0 $ 0 $ 375,000
Misc. Repair Design
Srvcs
$ 20,000 $ 20,000 $ 20,000 $ 60,000
South Hanger Skylight
Replacement
$ 0 $ 90,000 $ 90,000 $ 180,000
Total per Fiscal Year $ 429,920 $ 458,000 $ 110,000 $ 997,920
Water Reclamation Operations
FY 2009- 2010: Water Reclamation spending will be $ 12,149,738 for an increase of $ 325,048 or 2.8%
compared to the updated budget. Operating revenues are expected to increase to $ 17,114,000 or $ 2,000
over the updated budget. Rates remained the same in FY 2009- 2010 as there was no requested rate
increase in July 2009. This fund is different from other municipal funds in that it receives its revenues
from the property tax roll. The operating reserve level will be 49% as of June 30, 2010.
FY 2010- 2011: Water Reclamation spending is projected at $ 11,801,240 for a decrease of $ 348,498 or -
2.9% compared to the prior year budget. Apparent savings this year are based on a one time purchase
of new sewer jetter equipment during FY 2009- 2010. Operating revenues are projected at $ 17,426,000
for an increase of $ 312,000 or 1.8% over the prior year. This projection is based on revenues actually
collected during FY 2008- 2009. This fund will meet the operating reserve goal of 50% on June 30, 2011.
FY 2011- 2012: Water Reclamation spending is projected at $ 11,952,100 for an increase of $ 150,860 or
1.3% over the prior year budget. The increased spending is planned for public outreach by replacing the
self guided tour signs around the Water Reclamation Plant. Projections for this year also point to an
increase in equipment replacement and repair during this year. Revenues are projected at $ 17,426,000
for no significant change from the prior Fiscal Year 2010- 2011 budget. This fund will meet the operating
reserve goal of 50% on June 30, 2012.
L. A. V. W. M. A.
FY 2009- 2010: LAVWMA spending will be $ 2,833,800 resulting in a decrease of $ 4,100 or - 0.1%
compared to the updated budget. This fund receives its resources via a transfer from the water
reclamation fund. This fund meets the operating reserve goal of 50% as of June 30, 2010.
FY 2010- 2011: LAVWMA spending is projected at $ 2,900,000 resulting in an increase of $ 66,200 or
2.3% compared to the prior year budget. This fund receives its resources via a transfer from the water
reclamation fund. This fund will meet the operating reserve goal of 50% as of June 30, 2011.
32
May 24, 2010 Page 5 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
FY 2011- 2012: LAVWMA spending is projected at $ 2,900,000 resulting in no change from the prior year.
This fund receives its resources via a transfer from the water reclamation fund. This fund will meet the
operating reserve goal of 50% as of June 30, 2012.
Stormwater Users
FY 2009- 2010: Stormwater revised spending will be $ 988,640 for an increase of $ 25,930 or 2.7%
compared to the updated budget. Personnel costs and Information Technology costs have increased for
this fund. Operating revenues are expected to increase by 2.2% to $ 1,049,000 for an increase of
$ 23,000. The increase is based on actual revenue collected in FY 2008- 2009. The stormwater
enterprise is unlike some other municipal funds in that it receives its revenues from the property tax roll.
The operating reserve level will be 44% as of June 30, 2010.
FY 2010- 2011: Stormwater spending is projected at $ 899,550 for a decrease $ 89,090 or - 9.0% below
last year’s budget. General tightening of the budget has reduced the services and supplies by $ 10,000
and capital expenditures were decreased by $ 60,000 based on a one time line item that has been
erroneously carried over through prior budget cycles. Revenues are expected to drop to $ 1,030,000 for a
decrease of $ 19,000 or - 1.8%. This fund will meet the operating reserve goal of 50% as of June 30,
2011.
FY 2011- 2012: Stormwater spending is projected at $ 906,460 for an increase of $ 6,910 or 0.8% over the
prior year. The budget this year is increased slightly to meet demands of the new Municipal Regional
Stormwater Permit. Revenues are estimatied at $ 1,030,000 for no significant change from the prior year
budget. This fund will meet the operating reserve goal of 50% as of June 30, 2012.
Water Operations
FY 2009- 2010: Revised Water spending will be $ 8,965,090 for a decrease of $ 699,210 or - 7.2%
compared to the updated budget. This savings is based on decreased water purchases as conservation
continues, reduced expenditures on the meter replacement project and a salary savings of one vacant
position. Operating revenues have been reduced byy $ 36,000 or - 0.3% to $ 10,409,000 reflecting a
decrease in water use compared to the prior year. The Water fund meets the minimum operating reserve
goal of 10%. Operating reserves will be 20% on June 30, 2010.
FY 2010- 2011: Water spending is projected at $ 9,772,070 for an increase of $ 806,980 or 9.0% as
compared to the prior year budget. Funding cuts that were budgeted in FY 2009- 2010 to avoid a rate
increase will be restored. Water purchases are projected to increase in the event that the water usage
returns to more normal consumption patterns. Water operating revenues are projected at $ 10,423,000
for an increase of $ 14,000 or 0.1% above last year’s projections due to anticipated increases in water
sold. At this time there is no water rate increase planned for this year. The Water fund will meet the
minimum operating reserve goal of 10%. Estimated operating reserves will be 20% at June 30, 2011.
FY 2011- 2012: Water spending is projected at $ 10,339,180 for an increase of $ 567,110 or 5.8% over the
prior year budget. Personnel costs are anticipated to increase as the department is expecting to return to
full staff. Projected demands will increase water cost budgets by $ 500,000 this year. Revenues are
estimated at $ 11,325,000 for this year. This is an increase of $ 902,000 or 8.7% above the prior year. A
rate increase is planned for this year along with anticipated growth in service connections. The Water
fund will meet the minimum operating reserve goal of 10%. Estimated reserve levels will be 21% at June
30, 2012.
33
May 24, 2010 Page 6 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Las Positas Golf Course
FY 2009- 2010: Revised Las Positas Golf spending will be $ 2,152,500 for an increase of $ 60,470 or 2.9%
compared to the updated budget. As of September 1, 2009, the Springtown golf course was leased out
to Sycamore Landscaping. Previously 25% of the Golf Division charges for internal administrative
support was charged to Springtown and is now charged 100% to the Las Positas Golf Course. Operating
revenues are expected to decrease by $ 116,000 or - 4.9% to $ 2,273,000. Greens fees, food and
beverage sales and pro- shop sales are all decreasing as rounds played are down resulting in lower
revenues.
FY 2010- 2011: Las Positas Golf spending is projected at $ 2,093,740 for a decrease of $ 58,760 or - 2.7%
compared to the prior year budget. Contract services expenditures have decreased. Projected revenues
for this year are $ 2,390,000 for an increase of $ 117,000 or 5.1% over last year. City council approved an
average of $ 1 increase to golf rates.
FY 2011- 2012: Las Positas Golf spending is projected at $ 2,221,450 for an increase of $ 117,710 or
5.6% increase from the prior year budget. A loan amount due to the City of Livermore has increased
causing the increase in spending over last year. Revenues are estimated at $ 2,446,000 for an increase
of $ 56,000 or 2.3% over the prior year projections based on projected increases in rounds played due to
an improved marketing program and golf course conditions.
Springtown Golf Course
FY 2009- 2010: Revised Springtown Golf expenditures will be $ 261,480 for a decrease of $ 358,790 or -
57.8% compared to the updated budget. As of September 1, 2009, the entire Springtown Golf Course
was leased out. Current Livermore expenditures include administrative and diversion structure costs.
Revised operating revenues have been decreased by $ 277,000 or - 76.9% to $ 83,000. All revenue for
Springtown Golf Course is captured by the lessee.
FY 2010- 2011: Springtown Golf spending is projected at $ 58,290 for a decrease of $ 203,190 or - 77.7%
below the revised Fiscal Year 2009- 2010 budget. At this time the Springtown Golf Course is fully leased
out. Revenues from the lessee are projected to be $ 6,000 for a decrease of $ 77,000 or - 92.8% from last
year’s budget. All other revenue is captured by the lessee.
FY 2011- 2012: Springtown Golf spending is projected at $ 58,780 for an increase of $ 490 or 0.8% over
the prior year budget. Revenues are estimated at $ 6,000 for no significant change from the prior year
projections. All other revenue is captured by the lessee.
34
May 24, 2010 Page 7 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Internal Service Funds
Internal service funds are used to account for goods and services provided by one city department to
another. Funding for services are recovered through rental or usage rates charged to benefitting
progams’ operating budgets. The rental rates may include not only the cost of operations, but also the
cost of replacement for depreciable equipment. This assures the availability of funds to replace
equipment at the most cost effective time.
The table below summarizes the revised budget requests for FY 09/ 10 and the two- year budget requests
for FY 2010- 2011 and FY 2011- 2012 for the internal service funds.
Int ernal Service Funds
Updat ed
Budget FY
2 0 0 9 / 10
Revised
Request FY
2 0 0 9 / 10
Amount of
Change % Change
Fleet & Equipment Services $ 2,564,040 $ 2,386,990 ($ 177,050) - 6.9%
Facilities Rehabilitation $ 1,965,080 $ 1,970,070 $ 4,990 0.3%
Risk Management $ 2,202,930 $ 2,103,261 ($ 99,669) - 4.5%
Workers Compensation Trust $ 1,533,720 $ 1,525,610 ($ 8,110) - 0.5%
Information Technology $ 1,624,000 $ 1,676,910 $ 52,910 3.3%
Reprographics $ 302,030 $ 300,210 ($ 1,820) - 0.6%
Community Development/ LARPD Svcs. $ 37,500 $ 37,500 $ 0 0.0%
Tot al Int ernal Service Funds $ 10 ,2 2 9 ,3 0 0 $ 10 ,0 0 0 ,551 ( $ 2 2 8 ,74 9 ) - 2 .2%
Int ernal Service Funds
FY 2 0 10 / 11
% Change vs.
Pr ior Y ear
FY 2 0 11/ 12
% Change
vs. Pr ior
Y ear
FY 2 0 10 / 2 0 12
Two- Y ear
Tot al
Fleet & Equipment Services $ 2,365,050 - 0.9% $ 3,187,660 34.8% $ 5,552,710
Facilities Rehabilitation $ 1,925,230 - 2.3% $ 1,923,510 - 0.1% $ 3,848,740
Risk Management $ 2,039,750 - 3.0% $ 2,039,380 0.0% $ 4,079,130
Workers Compensation Trust $ 1,427,620 - 6.4% $ 1,427,390 0.0% $ 2,855,010
Information Technology $ 1,551,850 - 7.5% $ 1,524,470 - 1.8% $ 3,076,320
Reprographics $ 288,850 - 3.8% $ 288,440 - 0.1% $ 577,290
Community Development/ LARPD Svcs. $ 36,500 - 2.7% $ 36,500 0.0% $ 73,000
Tot al Int ernal Service Funds $ 9,634,850 - 3.7% $ 10,427,350 8.2% $ 20,062,200
Table 3 A. ISF Updat ed Expendi t ures vs. Revised FY 0 9 / 10
Table 4 A. ISF Expendi t ures in Request ed Two- Y ear Budget
Public Works – Fleet Services and Equipment
FY 2009- 2010: Fleet spending will be $ 2,386,990 for a decrease of $ 177,050 or - 6.9% below the
updated fiscal year budget.
FY 2010- 2011: Fleet spending is projected at $ 2,365,050 for a decrease of $ 21,940 or - 0.9% compared
to the prior year budget.
FY 2011- 2012: Fleet spending is projected at $ 3,187,660 for an increase of $ 822,610 or 34.8% over the
prior year budget. The increase is due to the prior period deferral of the purchase of replacement
vehicles and scheduled purchase and outfitting of fire units.
35
May 24, 2010 Page 8 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Public Works – Facilities Rehabilitation Projects ( FRP)
FY 2009- 2010: Facilities spending will be $ 1,970,070 for an increase of $ 4,990 or 0.3% over the updated
fiscal year budget.
FY 2010- 2011: Facilities spending is projected at $ 1,925,230 for a decrease of $ 44,840 or - 2.3%
compared to the prior year budget.
FY 2011- 2012: Facilities spending is projected at $ 1,923,510 for a decrease of $ 1,720 or - 0.1% below
the prior year budget.
Risk Management Internal Service Fund
FY 2009- 2010: Risk Management spending will be $ 2,103,261 for a decrease of $ 99,669 or - 4.5% under
the updated fiscal year budget. The reserve for claims is funded based on the current year.
FY 2010- 2011: Risk Management spending is projected at $ 2,039,750 for a decrease of $ 63,511 or -
3.0% below the Fiscal Year 2009- 2010 revised budget.
FY 2011- 2012: Risk Management spending is projected at $ 2,039,380 showing no significant change
compared to the prior year budget.
Workers Compensation Internal Service Fund
FY 2009- 2010: Workers Compensation spending will be $ 1,525,610 for a decrease of $ 8,110 or - 0.5%
below the updated fiscal year budget. The reserve for claims is funded based on the current year.
FY 2010- 2011: Workers Compensation spending is projected at $ 1,427,620 for a decrease of $ 97,990 or
- 6.4% compared to the revised fiscal year 2009- 2010 budget.
FY 2011- 2012: Workers Compensation spending is projected at $ 1,427,390 this year showing no
significant change compared to the prior year.
Information Technology ( IT) Internal Service Fund
FY 2009- 2010: Information Technology revised spending will be $ 1,676,910 for an increase of $ 52,910
or 3.3% over the updated fiscal year budget.
FY 2010- 2011: Information Technology spending is projected at $ 1,551,850 for a decrease of $ 125,060
or - 7.5% compared to the revised fiscal year 2009- 2010 budget.
FY 2011- 2012: Information Technology spending is projected at $ 1,524,470 for a decrease of $ 27,380 or
- 1.8% below the prior year budget.
36
May 24, 2010 Page 9 of 9
Appendix B Overview of Enterprise Funds and Internal Service Funds
Reprographic Services Internal Service Fund
FY 2009- 2010: Reprographic services spending will be $ 300,210 for a decrease of $ 1,820 or - 0.6%
below the updated fiscal year budget.
FY 2010- 2011: Reprographic services spending is projected at $ 288,850 for a decrease of $ 11,360 or -
4.9% below the revised fiscal year 2009- 2010 budget.
FY 2011- 2012: Reprographic services spending is projected at $ 288,440 for no significant change.
Community Development Services to LARPD Internal Service Fund
FY 2009- 2010: Revised spending for Community Development is $ 37,500 for no significant change.
FY 2010- 2011: Spending in Fiscal Year 2010- 2011 will be $ 36,500 indicating a decrease of $ 1,000 or -
2.7% below the prior year.
FY 2011- 2012: Community Development spending this year will be $ 36,500 for no significant change.
37
Two- Year Financial Plan
FY 2010- 2012
38
Why Prepare the Long Term Financial Plan?
The Long Term Financial Plan ( LTFP) is a multi- year financial forecast of the General Fund. It is
intended to provide a frame of reference to help evaluate the City’s financial condition and help
assess financial implications of current and proposed budgets, programs and assumptions. The long
term financial plan can be used to help shape budget decisions by providing early warning of adverse
trends. It can be used in the development of strategies to achieve City financial and community goals.
Development of the 2010 Financial Forecast
This report is an update to the 5- Year LTFP last presented to the City Council in May 2009. The
forecast submitted at this time incorporates actual FY 2008/ 09 results. The base years of the current
forecast are identical to the FY 2009/ 10 revised and the 2 years of the new FY 2010- 2012 financial
plan that is being presented to the City Council at the workshop in May 2010. The 5 years of the
forecast period correspond with FY 2012/ 13, FY 2013/ 14, FY 2014/ 15, FY 2015/ 16, and FY 2016/ 17.
This year’s report on the Long Term Financial Plan addresses the following:
Overview of Forecast Methodology ................................................................................... Page 39
Forecast Summary and Results ........................................................................................ Page 40
Forecast of Revenues and Expenditures .......................................................................... Page 41
Forecast of Fund Balances in the General Fund ............................................................... Page 42
Forecast of General Fund Operating Reserves................................................................. Page 43- 44
Revenue Growth Assumptions in the Forecast ................................................................. Page 44- 46
Expenditure Forecast Methodology and Growth Assumptions .......................................... Page 47
Financial Action Plan ........................................................................................................ Page 48
Overview of Forecast Methodology
The forecast is developed using the current level of services provided by the City. Inflation and
historical growth rates are used to predict levels of expenditures. Revenues are projected using the
long term historical trend or a more recent period reflecting specific circumstances. The expenditure
base and revenue base are also adjusted for discrete changes that may occur within the 5- year
forecast period such as the addition of a major employer or retail center or the loss of revenues due to
State takeaways or borrowing.
Two- Year Financial Plan
FY 2010- 2012
39
Forecast Summary and Results
Over the 5- year forecast period City revenues are expected to grow at an average annual rate of
1.2%. Total revenues will increase from $ 73.7 million in FY 2010 to $ 81.6 million in FY 2017.
Major sources of increase are:
Property taxes will grow from $ 23.8 million in FY 2010 to $ 25.0 million in FY 2017.
Sales taxes will grow from $ 13.6 million in FY 2010 to $ 16.8 million in FY 2017.
The property tax growth rate will be much lower than the historical growth rate of 10%. The
model uses an average rate of change of 1% during the 5- year forecast period to more
accurately reflect the present state of the economy.
The sales tax growth rate will be much lower than the historical growth rate of 10.2%. The
model uses a 2.2% growth factor over the five forecast years which reflects new revenue from
Toyota in 2011 and El Charro Outlets in 2015.
During the 5- year forecast period City expenditures are projected to grow at an average annual rate of
1.5%. Total expenditures will increase from $ 80.2 million in FY 2010 to $ 81.6 million in FY 2017.
The forecast of expenditures provides for the following:
Total city staffing gradually reduces through attrition from 489 approved full- time equivalents
( FTE) authorized in 2012 at a rate of 1.5% per year. The General Fund provides support for
382 FTE or 78% of this total.
Pay and benefit concessions from all bargaining units are in place and in effect during the
entire forecast period.
Increase in the cost of employer portion of PERS contributions beginning in FY2012.
Contributions to the Capital Improvement Program are restored from the 2012 level of
$ 185,000 starting in 2013 at $ 400,000 and increase to the historical level of $ 1.5 Million per
year by 2017.
Contributions to the General Fund Operating Reserve are being restored beginning 2013 at
the various levels which will hold the funding of the reserve at the 17.5% level through 2017.
Retiree health costs under GASB 45 are being increased gradually from approximately 20% of
annual required contribution ( ARC) level in FY 2012 to approximately 70% in 2017.
Two- Year Financial Plan
FY 2010- 2012
40
Forecast of Revenues and Expenditures from 2010- 2017
The following graph provides a comparison of revenues and expenditures during the current budget
and the 5- year forecast period. Total revenues will increase from $ 73.7 million in FY 2010 to $ 81.6
million in FY 2017. Total expenditures will increase from $ 80.2 million in FY 2010 to $ 81.6 million in
FY 2017.
Total operating sources include revenues and transfers in.
Total operating uses include expenditures, transfers out, and General Fund capital
improvement contributions.
Budget year 2010 results in a net use of funds for operations. Total uses exceed total sources
by $ 6.5 million during this year. This causes the green revenue line in the chart to dip below
the red expenditure line.
During 2010 Livermore sales tax revenues continued to decline due to the slowing economy,
the relocation of the point of sale of one or more businesses and a onetime unexpected
reduction of sales tax “ Triple Flip” backfill due to the State’s recapture of prior year
overpayment.
In 2010 Livermore revenues decreased by 7% overall due to reduced sales taxes, reduced
property taxes and real estate transfer taxes resulting from impacts on the housing industry
and the weakened economy.
2009 2010 2011 2012 2013 2014 2015 2016 2017
Operating Sources $ 79.4 $ 73.7 $ 74.4 $ 75.0 $ 75.8 $ 76.9 $ 78.5 $ 80.0 $ 81.6
Operating Uses + CIP $ 85.4 $ 80.2 $ 74.4 $ 75.0 $ 75.8 $ 76.9 $ 78.5 $ 80.0 $ 81.6
$ 60.0
$ 65.0
$ 70.0
$ 75.0
$ 80.0
$ 85.0
$ 90.0
$ 95.0
$ 100.0
City of Livermore
Revenues and Expenditures Forecast
( In Millions)
Two- Year Financial Plan
FY 2010- 2012
41
Forecast of Fund Balances in the General Fund
The City of Livermore’s General Fund Balance is comprised of three categories, Reserve for
Operations, Reserve for Economic Uncertainty and Unreserved Fund Balance. The following table
provides a comparison of two of these components, Unreserved Fund Balances and Reserved for
Economic Uncertainty. Discussion regarding the Operating Reserve is located in a separate section
on the following page. The information provided below is based on budgeted and projected revenues
and expenditures for the current budget and the 5- year forecast period. The Reserve for Economic
Uncertainty was established in 2002 as a way for the City to mitigate the effects of a recession, poor
economy and/ or the State taking revenues. The Reserve for Economic Uncertainty had a balance of
$ 7.4 million at FY 2009. The Unreserved Fund Balance totaled $ 1.0 million in FY 2009.
Unreserved Fund Balance is reduced to zero in 2010 because there is a net use of funds from
operations that year of $ 6.5 million.
In 2010 the Reserve for Economic Uncertainty is also reduced by the net use of funds from
operations by the remaining $ 5.5 million in excess of the Unreserved Fund Balance leaving a
balance of $ 1.9 million.
General Fund Budget 2009 2010 2011 2012 2013 2014 2015 2016 2017
Operating Sources $ 79.4 $ 73.7 $ 74.4 $ 75.0 $ 75.8 $ 76.9 $ 78.5 $ 80.0 $ 81.6
Operating Uses + CIP $ 85.4 $ 80.2 $ 74.4 $ 75.0 $ 75.8 $ 76.9 $ 78.5 $ 80.0 $ 81.6
Net Change Operations -$ 6.0 -$ 6.5 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0
( To)/ From Reserves $ 1.3 $ 5.5 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0
Net Sources/( Uses) -$ 4.7 -$ 1.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0
Beginning Fund Balance $ 5.7 $ 1.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0
Ending Fund Balance $ 1.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0
Rsv for Econ Uncertainty $ 7.4 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9
Two- Year Financial Plan
FY 2010- 2012
42
The graph below illustrates the level of Unreserved and Reserved for Economic Uncertainty Fund
balances available during the current budget and forecast period.
Forecast of General Fund Operating Reserves
The City of Livermore has adopted a policy establishing operating reserves that will help to maintain
the City's credit worthiness, as well as provide funds for economic uncertainties, contingencies and
cash flow requirements. The General Fund operating reserve was initially set at 10% of operating
expenditures plus debt service and recurring transfers, with the goal of increasing the reserve to a
level of 20% by FY 2009- 2010. Given the current economic realities, this goal is not obtainable within
the stated time frame. Staff is currently working on an updated reserve policy which will address both
the operating reserve and reserve for economic uncertainty.
As shown on the following table, in FY 2009 the operating reserve reached the level of 16.1% with
funds on hand of $ 13.1 million.
During the 5- year forecast period contributions to the General Fund Operating Reserve
resume in 2013 to maintain the 17.5% level.
Annual contributions to the operating reserve were temporarily suspended beginning in 2008
due to the reduction of revenues which began that year.
$ 0.0
$ 2.0
$ 4.0
$ 6.0
$ 8.0
$ 10.0
2009 2010 2011 2012 2013 2014 2015 2016 2017
$ 7.4
$ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9 $ 1.9
$ 1.0
$ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0 $ 0.0
Economic Uncertainty Reserve Unreserved
Two- Year Financial Plan
FY 2010- 2012
43
Contributions are slightly uneven in the 5- year forecast period in consideration of funds
available in any given year.
GF Operating Reserve 2009 2010 2011 2012 2013 2014 2015 2016 2017
Goal % for Op Reserve 19.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0%
Op Reserve Goal Amt $ 15.4 $ 15.9 $ 14.7 $ 14.9 $ 15.1 $ 15.3 $ 15.6 $ 15.9 $ 16.3
Actual Amt in Op Reserve $ 13.1 $ 13.1 $ 13.1 $ 13.1 $ 13.2 $ 13.4 $ 13.6 $ 13.9 $ 14.2
Actual % Reached 16.1% 16.5% 17.8% 17.6% 17.5% 17.5% 17.5% 17.5% 17.5%
The graph below illustrates the level of operating reserve balances during through FY 2013.
Revenue Growth Assumptions Contained in the Forecast
In the General Fund, the top two revenue sources are property taxes and sales taxes and they
contribute 56% of operating revenues.
Property Taxes
As shown below, property taxes dip from $ 25.4 million in FY 2009 to $ 23.7 million in FY 2011
before eventually growing back to $ 25.0 million in 2017. ( Dollar axis is shown on left in chart
and % change is on the right.)
In FY 2011 and FY 2012 the continued decrease in property taxes are due to the back log of
assessment appeals currently being processed by Alameda County.
In FY 2013 property taxes will increase slightly as the economy begins to recover.
The model uses an average rate of change of 1% during the 5- year forecast period. The
growth rate ( as shown by the red line) will be much lower than the five year historical growth
rate of nearly 10%.
Two- Year Financial Plan
FY 2010- 2012
44
Historical and Projected Property Taxes and Growth Rates
( Dollars Shown in Millions)
Sales Taxes
As shown below, sales taxes will grow from $ 13.6 million in FY 2010 to $ 15.0 million in FY
2011 due primarily to a one- time adjustment of the “ Triple Flip” backfill by the State during FY
2010 due to overpayment during the FY2009 period.
In FY 2011 and FY 2012 the increase in sales tax remains constant because of the continued
poor economic climate.
During FY 2013 sales tax revenue begins to slowly grow due to the addition of some
businesses and as the economy begins to recover.
The model uses a 2.2% base revenue increase in the five forecast years. The base sales tax
growth rate ( as shown by the red line) will be lower than the historical growth rate.
During FY 2015 the forecast adds new revenue from the El Charro Outlet retail center.
2009A 2010B 2011B 2012B 2013F 2014F 2015F 2016F 2017F
Property Taxes 25.4 23.8 23.7 23.7 23.9 24.0 24.3 24.6 25.0
% Annual Change 3.7% - 6.5% - 0.1% 0.1% 0.5% 0.8% 1.0% 1.2% 1.5%
- 8.0%
- 6.0%
- 4.0%
- 2.0%
0.0%
2.0%
4.0%
6.0%
$ 0
$ 5
$ 10
$ 15
$ 20
$ 25
$ 30
Two- Year Financial Plan
FY 2010- 2012
45
Historical and Projected Sales Taxes and Growth Rates
( Dollars Shown in Millions)
Other General Fund Revenues
Other major general fund revenue categories include Other Taxes
such as franchise taxes; Intergovernmental allocations such as motor
vehicle fees; Charges for Current Services such as planning and
engineering; and Licenses & Permits such as for building and fire
codes. The forecast model assesses the historical activity level of the
categories and projects them into the future with the associated
economic drivers such as population, cost of living, personal income
and interest rates. Additional information on population and CPI is
noted below.
Population- Population in Livermore is projected to grow from 85,222 on January 1, 2010 to
approximately 91,369 in 2017. Population size is the primary basis for allocation of a number of
General Fund taxes and expenditures. The LTFP uses an average value of 1% growth in the forecast
period.
Consumer Price Index- The CPI- U for All Urban Consumers is the measure of the increase in cost of
goods and services. Inflation impacts many revenue and expenditure categories. The LTFP uses an
average value of .5% growth in the forecast period.
2009A 2010B 2011B 2012B 2013F 2014F 2015F 2016F 2017F
Sales Tax 15.7 13.6 15.0 15.0 15.2 15.4 16.0 16.4 16.8
% Annual Change - 18.9% - 13.0% 9.7% 0.5% 1.0% 1.5% 4.0% 2.0% 2.5%
- 25.0%
- 20.0%
- 15.0%
- 10.0%
- 5.0%
0.0%
5.0%
10.0%
15.0%
$ 0
$ 2
$ 4
$ 6
$ 8
$ 10
$ 12
$ 14
$ 16
$ 18
$ 20
PERCENT CHANGE
General Fund Revenue
Category
Ratio in FY
2010
Property Taxes 32%
Sales Taxes 24%
Other Taxes 13%
Intergovernmental 11%
Charges for Current Svcs 10%
Licenses & Permits 3%
All Other Revenues 7%
Total of All Categories 100%
Two- Year Financial Plan
FY 2010- 2012
46
Expenditure Forecast Methodology and Growth Assumptions
There are 2 basic cost categories in the General Fund operating budget: All personnel costs ( 75%);
and services and supplies ( 25%). These basic categories are further separated into 5 major cost
groups in the LTFP so that the components in each can be projected using its appropriate cost index.
1. Police Safety Personnel Costs ( 4 Components)
P- 1. All Persable Pay Types; P- 2. Other Non- persable Salary Costs ( Overtime); and P- 4. All Other
Fringe Benefits-- Increase by CPI plus 1% and any changes in base. P- 3. PERS Safety Retirement--
Increase by Safety PERS Index and CPI plus 1% and any change in base.
2. Miscellaneous Employee Personnel Costs ( 4 Components)
M- 1. All persable Pay Types; M- 2. Other Non- persable Salary Costs ( Overtime and Temps); and M- 4.
All Other Fringe Benefits-- Increase by CPI plus 1% and any changes in base costs. M- 3. PERS
Miscellaneous Retirement-- Increase by Misc. PERS Index and CPI plus 1% and any change in base
costs.
3. Fire/ LPFD Costs
F- 1. All Fire Department Costs-- Increase by “ Expenditure Target Index” which is the change in
Population plus the change in CPI.
4. Service and Supply Costs and Capital Outlay
S- 1. All Other Non- Personnel Costs— Increase by “ Expenditure Target Index” which is the change in
Population plus the change in CPI.
5. All Other Including Transfers Out and Capital Improvement Program
The forecast model also provides a means of accounting for non- operating obligations of the General
Fund as individual line items: Capital Improvement Program; Transfers Out for Debt Service;
Transfers Out for Recurring Support; Additions to the Base Budget; Council Priorities; and Change in
Service Levels.
Two- Year Financial Plan
FY 2010- 2012
47
Financial Action Plan
The LTFP depends on making a number of reasonable assumptions over the five- year period. During
the 5- year forecast period the average rate of growth for revenues will be 1.2% and expenditures will
grow 1.5%. The outcome of this forecast is predicated upon achieving pay and benefit concessions
from all bargaining units and/ or future staffing reductions. If the timing and/ or value of the pay and
benefit concessions changes significantly, it will affect planned spending for capital improvements,
operating reserves and other major uses and may require further use of reserves.
Two- Year Financial Plan
FY 2010- 2012
48
Introduction to Department Goal and Outcome Measures
Outcome Measures in the FY 2010- 2012 Financial Plan
This year’s budget document seeks to go beyond the financial basics but also to inform the reader
more fully about what was accomplished by the spending of funds and the services delivered. To help
facilitate this we are presenting a streamlined book layout this year containing an Overview page
followed by a Goal and Outcome Measures section. Your comments on this approach are welcome
and may be sent to Financial. Plan@ ci. livermore. ca. us
The Overview contains the following:
Mission- the overarching statement that describes the department’s reason for being.
Services Provided- a summary of the services provided to the community and customers of
the department.
Department Highlights- key facts and achievements about the department and its services.
Budget Data- A high- level summary of the budget request broken down into sources of
revenue and expenditures.
Personnel Data- staffing levels by year.
The Goal and Outcome Measures section contains the following:
Goals - are the first cut at dividing the mission into more tangible areas of measurability.
Outcome Measures – present the hard data that tell how well the department is doing in
achieving progress toward its goals and by extension, its mission. They are used to evaluate
the quality or effectiveness of public programs.
Explanatory Notes - inform the reader why the metric is significant and why it is trending one
way or another
Two- Year Financial Plan
FY 2010- 2012
49
Two- Year Financial Plan
FY 2010- 2012
50
Two- Year Financial Plan
FY 2010- 2012
Fund Account No. & Description
GENERAL FUND REVENUES
Property Taxes
001 30010 CURRENT YEAR - SECURED $ 3 0,703,210 $ 3 2,913,900 $ 2 9,068,900 - 5.3%$ 2 9,068,900 0.0%$ 2 9,068,900 0.0%
001 30020 CURRENT YEAR - UNSECURED 2 22,936 6 81,200 2 18,000 - 2.2% 2 18,000 0.0% 2 18,000 0.0%
001 30030 PRIOR YEAR - SECURED 1 ,128,458 3 30,700 1 ,004,000 - 11.0% 1 ,000,000 - 0.4% 1 ,000,000 0.0%
001 30040 PRIOR YEAR - UNSECURED 5 7,878 6 0,300 1 5,000 - 74.1% 1 5,000 0.0% 1 5,000 0.0%
001 30060 SUPPLE - SEC ROLL CURRENT 7 53,657 5 35,000 5 88,000 - 22.0% 5 35,000 - 9.0% 5 46,000 2.1%
001 30070 SUPPLE UNSEC ROLL - 7 ,300 7 ,000 100.0% 7 ,000 0.0% 7 ,000 0.0%
001 30080 ERAF ( 7,867,039) ( 8,181,700) ( 7,398,000) - 6.0% ( 7,398,000) 0.0% ( 7,425,000) 0.4%
001 30150 AIRCRAFT TAXES 2 62,820 8 0,100 1 70,000 - 35.3% 1 75,000 2.9% 1 80,000 2.9%
001 30200 PEN & INT ON DELINQ TAX 1 47,614 2 64,200 8 0,000 - 45.8% 1 00,000 25.0% 1 25,000 25.0%
001 30210 OTHER PROPERTY TAXES 6 7 - 5 00 646.3% - - 100.0% - 0.0%
Total Property Taxes 2 5,409,601 2 6,691,000 2 3,753,400 - 6.5% 2 3,720,900 - 0.1% 2 3,734,900 0.1%
Sales Taxes
001 30300 SALES & USE TAX 1 1,261,178 1 2,220,000 1 0,875,000 - 3.4% 1 0,900,000 0.2% 1 0,975,000 0.7%
001 30301 SALES TAX COMP FUND 4 ,430,999 5 ,191,000 2 ,774,800 - 37.4% 4 ,069,000 46.6% 4 ,074,000 0.1%
Total Sales Taxes 1 5,692,177 1 7,411,000 1 3,649,800 - 13.0% 1 4,969,000 9.7% 1 5,049,000 0.5%
Other Taxes
001 30500 FRANCHISE TAX - ELECTRIC 4 26,336 4 48,000 4 26,000 - 0.1% 4 26,000 0.0% 4 35,000 2.1%
001 30510 FRANCHISE TAX - GAS 2 30,258 2 42,000 1 77,000 - 23.1% 1 85,000 4.5% 1 90,000 2.7%
001 30520 FRANCHISE TAX - CABLE TV 1 ,042,916 1 ,133,000 1 ,080,000 3.6% 1 ,090,000 0.9% 1 ,095,000 0.5%
001 30530 FRANCHISE TAX - GARBAGE 1 ,379,828 1 ,577,000 1 ,400,000 1.5% 2 ,100,000 50.0% 2 ,200,000 4.8%
001 30600 BUSINESS LICENSE TAX 3 ,470,153 3 ,957,000 3 ,325,000 - 4.2% 3 ,385,000 1.8% 3 ,450,000 1.9%
001 30650 REAL PPTY TRANSFER TAX 3 58,716 4 92,000 4 51,000 25.7% 4 51,000 0.0% 4 51,000 0.0%
001 30670 TRANSIENT OCCUPANCY TAX 1 ,394,928 1 ,906,000 1 ,350,000 - 3.2% 1 ,385,000 2.6% 1 ,400,000 1.1%
001 30710 BUS LIC TAX CONST 2 35,696 6 88,000 4 50,000 90.9% 4 00,000 - 11.1% 4 10,000 2.5%
001 30720 INDSTRL CONST TAX 2 0,440 6 01,000 1 2,000 - 41.3% 1 0,000 - 16.7% 1 0,000 0.0%
Total Other Taxes 8 ,559,271 1 1,044,000 8 ,671,000 1.3% 9 ,432,000 8.8% 9 ,641,000 2.2%
Licenses and Permits
001 31010 ANIMAL LICENSES 2 4,091 2 6,000 2 4,000 - 0.4% 2 6,000 8.3% 2 7,000 3.8%
001 31140 BUILDING PERMITS 7 38,743 1 ,275,000 8 93,000 20.9% 9 82,000 10.0% 1 ,080,000 10.0%
001 31150 PLUMBING GAS PERMITS 6 3,502 5 3,000 6 1,000 - 3.9% 6 5,000 6.6% 7 2,000 10.8%
001 31160 ELECTRICAL PERMITS 6 1,033 5 3,000 5 8,000 - 5.0% 6 3,000 8.6% 7 0,000 11.1%
001 31170 MECHANICAL PERMITS 7 4,511 4 5,000 6 8,000 - 8.7% 7 5,000 10.3% 8 3,000 10.7%
001 31300 STREET AND CURB PERMITS 1 83,603 1 23,000 1 50,000 - 18.3% 1 80,000 20.0% 1 80,000 0.0%
001 31460 POLICE PERMITS 4 0,708 3 0,000 4 5,000 10.5% 5 2,000 15.6% 6 0,000 15.4%
001 31470 FIRE CODE PERMITS 6 0,675 7 0,000 8 9,000 46.7% 8 6,000 - 3.4% 8 6,000 0.0%
001 31480 HAZMAT PERMITS 3 27,230 4 60,000 4 40,000 34.5% 4 27,000 - 3.0% 4 27,000 0.0%
Total License and Permits 1 ,574,096 2 ,135,000 1 ,828,000 16.1% 1 ,956,000 7.0% 2 ,085,000 6.6%
Fines and Forfeitures
001 32100 VEHICLE CODE FINES 5 99,111 7 83,000 4 04,000 - 32.6% 5 75,000 42.3% 6 00,000 4.3%
001 32150 PARKING CITATIONS 1 16,093 1 05,000 1 25,000 7.7% 1 38,000 10.4% 1 52,000 10.1%
Total Fines and Forfeitures 7 15,204 8 88,000 5 29,000 - 26.0% 7 13,000 34.8% 7 52,000 5.5%
Use of Money and Property
001 33100 INTEREST INCOME 2 ,313,587 2 ,500,000 2 ,300,000 - 0.6% 2 ,300,000 0.0% 2 ,325,000 1.1%
001 33300 INTEREST EARNED TRUSTEE 8 5,643 - 2 3,700 - 72.3% 2 3,700 0.0% 2 3,700 0.0%
001 33400 RENTAL OF CITY OWNED PROP 9 04,459 9 94,000 9 05,000 0.1% 9 05,000 0.0% 9 23,000 2.0%
001 33410 MISC RENTAL INCOME 3 6,158 3 5,000 3 5,000 - 3.2% 3 5,000 0.0% 3 6,000 2.9%
001 33420 FIREHOUSE SPACE RENT 1 5,380 1 6,000 1 3,200 - 14.2% 1 5,000 13.6% 1 5,000 0.0%
001 33430 MULTI SVC CTR RENTALS 5 4,441 4 9,000 5 5,000 1.0% 5 5,000 0.0% 5 5,000 0.0%
001 33440 CATTLEMEN'S LEASE REVENUE 2 99,281 3 46,000 2 83,500 - 5.3% 2 85,000 0.5% 2 90,000 1.8%
Total Use of Money and Property 3 ,708,949 3 ,940,000 3 ,615,400 - 2.5% 3 ,618,700 0.1% 3 ,667,700 1.4%
Summary of Revenues by Fund
% Change to
FY 2010- 2011
Projected
FY 2010- 2011
Projected
FY 2009- 2010
Revised
FY 2011- 2012
Projected
% Change to
FY 2008- 2009
Actuals
% Change to
FY 2009- 2010
Revised
FY 2009- 2010
Updated
FY 2008- 2009
Actual
51
Two- Year Financial Plan
FY 2010- 2012
Fund Account No. & Description
Summary of Revenues by Fund
% Change to
FY 2010- 2011
Projected
FY 2010- 2011
Projected
FY 2009- 2010
Revised
FY 2011- 2012
Projected
% Change to
FY 2008- 2009
Actuals
% Change to
FY 2009- 2010
Revised
FY 2009- 2010
Updated
FY 2008- 2009
Actual
Intergovernmental Revenues
001 34150 STATE MVIL 2 84,856 3 85,000 2 20,000 - 22.8% 3 40,000 54.5% 3 40,000 0.0%
001 34151 VLF COMP FUND 6 ,133,946 6 ,441,000 5 ,769,000 - 5.9% 5 ,729,000 - 0.7% 5 ,844,000 2.0%
001 34300 ST HOMEOWNER PROP TAX 2 25,471 2 39,000 2 14,000 - 5.1% 2 14,000 0.0% 2 14,000 0.0%
001 34350 PUBLIC SAFETY AUG FUND 3 83,186 4 63,000 3 50,000 - 8.7% 4 63,000 32.3% 4 63,000 0.0%
001 34390 ST HIGHWAY PROP RENTAL 1 ,243 1 ,000 1 ,000 - 19.5% 1 ,000 0.0% 1 ,000 0.0%
001 34410 CA WASTE OIL REIMB - 1 ,000 - 0.0% - 0.0% - 0.0%
001 34780 EMT SERVICE AREA 3 52,426 3 62,000 3 65,000 3.6% 3 65,000 0.0% 3 65,000 0.0%
001 34820 EMERGENCY SERVICES 2 08,219 2 10,000 2 15,000 3.3% 2 15,000 0.0% 2 15,000 0.0%
001 34860 POST REIMBURSEMENT 4 5,354 6 0,000 3 0,000 - 33.9% 6 0,000 100.0% 6 0,000 0.0%
001 34870 REIMB- MANDATED COSTS ( ST) 2 4,196 5 0,000 2 8,000 15.7% 3 0,000 7.1% 3 0,000 0.0%
001 34880 ALA CO ALCOHOL TEST REIMB 5 ,100 1 0,000 5 ,000 - 2.0% 1 0,000 100.0% 1 0,000 0.0%
Total Intergovernmental Revenues 7 ,663,997 8 ,222,000 7 ,197,000 - 6.1% 7 ,427,000 3.2% 7 ,542,000 1.5%
Other In- Lieu Taxes
001 34910 HSG AUTH IN LIEU TAX 7 ,599 7 ,000 7 ,000 - 7.9% 7 ,000 0.0% 7 ,000 0.0%
001 34920 FRANCH TAX IN LIEU- WATER 4 87,397 6 10,000 5 00,000 2.6% 5 00,000 0.0% 5 10,000 2.0%
Total Other In- Lieu Taxes 4 94,996 6 17,000 5 07,000 2.4% 5 07,000 0.0% 5 17,000 2.0%
Charges for Current Services
001 35050 USE AND VARIANCE PERMITS 7 29,914 6 75,000 7 90,000 8.2% 6 75,000 - 14.6% 6 75,000 0.0%
001 35051 OUTDOOR DINING MAINTENANCE 4 08 1 ,000 1 ,000 145.1% 1 ,000 0.0% 1 ,000 0.0%
001 35100 SALE OF REPORTS & PUB 3 3,110 1 5,000 2 5,000 - 24.5% 2 5,000 0.0% 2 5,000 0.0%
001 35110 RES BLDG RECORDS REPORT 4 8,487 3 8,000 5 3,000 9.3% 5 8,000 9.4% 6 4,000 10.3%
001 35115 GEN PLAN & DWNTN SPEC PLAN SURCHGE - 1 00,000 1 1,000 100.0% 1 1,000 0.0% 1 1,000 0.0%
001 35200 SALE OF POLICE REPORTS 2 2,092 2 0,000 2 0,000 - 9.5% 2 0,000 0.0% 2 0,000 0.0%
001 35210 SPECIAL POLICE SERVICES 8 8,736 1 00,000 1 00,000 12.7% 1 00,000 0.0% 1 00,000 0.0%
001 35225 PROPERTY & EVIDENCE FEES 2 32 2 ,000 1 ,000 331.0% 1 ,000 0.0% 1 ,000 0.0%
001 35230 POLICE VEHICLE FEES 1 62,371 1 75,000 1 68,000 3.5% 1 70,000 1.2% 1 82,000 7.1%
001 35235 POLICE MISC FEES 6 ,156 1 0,000 1 3,000 111.2% 1 4,000 7.7% 1 5,000 7.1%
001 35240 POLICE EMERG RESPONSE 1 ,276 5 ,000 3 ,000 135.1% 3 ,000 0.0% 3 ,000 0.0%
001 35300 ANIMAL SHELTER FEES & CHGS 1 ,188 1 ,000 1 ,000 - 15.8% 1 ,000 0.0% 1 ,000 0.0%
001 35330 POLICE TOWING FEE 3 0,360 3 0,000 3 0,000 - 1.2% 3 0,000 0.0% 3 0,000 0.0%
001 35350 ENGINEERING INSPECTION FEES 3 86,250 2 00,000 3 00,000 - 22.3% 3 00,000 0.0% 3 50,000 16.7%
001 35360 ENGINEERING & FILING FEE 1 02,501 2 00,000 1 25,000 22.0% 1 25,000 0.0% 1 50,000 20.0%
001 35400 SIDEWALK REPAIRS - 1 00,000 - 0.0% - 0.0% - 0.0%
001 35450 WEED ABATEMENT 3 ,017 2 ,000 3 ,000 - 0.6% 2 ,000 - 33.3% 2 ,000 0.0%
001 35590 FIRE INSPECTION FEES 2 9,615 5 1,000 7 0,000 136.4% 3 0,000 - 57.1% 4 0,000 33.3%
001 35600 LIBRARY FEES 1 21,144 1 41,000 1 30,000 7.3% 1 50,000 15.4% 1 50,000 0.0%
001 35610 LIBRARY PASSPORT SERVICES 2 1,745 1 8,000 1 3,000 - 40.2% 1 5,000 15.4% 1 5,000 0.0%
001 35620 LIBRARY MERCHANDISE REVENUE 1 ,292 3 ,000 3 ,000 132.2% 3 ,000 0.0% 3 ,000 0.0%
001 35650 PLAN CHECK FEES 4 27,769 5 36,000 3 49,000 - 18.4% 3 84,000 10.0% 4 22,000 9.9%
001 35660 INTERFUND CHARGES 2 ,646,795 2 ,996,000 2 ,647,000 0.0% 2 ,700,000 2.0% 2 ,754,000 2.0%
001 35661 ENGINEERING INTERFUND CHARGES 3 ,973,300 3 ,150,000 3 ,500,000 - 11.9% 3 ,535,000 1.0% 3 ,435,000 - 2.8%
001 35700 ASSESSMENT DIST ADMIN FEE - 5 0,000 5 0,000 100.0% 5 0,000 0.0% 5 1,000 2.0%
Total Charges for Current Services 8 ,837,758 8 ,619,000 8 ,406,000 - 4.9% 8 ,403,000 0.0% 8 ,500,000 1.2%
Other Revenue
001 36770 POLICE ARREST RECOVERY 7 ,545 1 0,000 1 ,000 - 86.7% 1 ,000 0.0% 1 ,000 0.0%
001 36780 ADMINISTRATIVE COST RVRY 1 12,099 9 6,000 9 6,000 - 14.4% 9 8,000 2.1% 1 00,000 2.0%
001 36781 DAMAGE TO CITY PROPERTY( STREETS) 3 8,851 3 6,000 2 6,000 - 33.1% 2 6,000 0.0% 2 6,000 0.0%
001 36782 DAMAGE TO CITY PROPERTY( LANDSCAPE) 6 57 - 1 ,000 52.2% 1 ,000 0.0% 1 ,000 0.0%
001 367901 HOSTED TRAININGS- LPD - - 1 ,000 100.0% 1 ,000 0.0% 1 ,000 0.0%
001 36810 CASH OVER AND SHORT 3 61 - - - 100.0% - 0.0% - 0.0%
001 36810 SALE OF SURPLUS PROPERTY - 1 0,000 1 0,000 100.0% 1 0,000 0.0% 1 0,000 0.0%
001 36820 LPD DISPATCH REVENUE- PTWN 1 44,060 1 57,000 1 42,000 - 1.4% 1 42,000 0.0% 1 42,000 0.0%
001 36830 MISC FIRE DEPT REVENUE 1 ,180,246 7 5,000 1 41,000 - 88.1% 1 41,000 0.0% 1 41,000 0.0%
001 36860 MISCELLANEOUS REVENUE 4 9,604 3 40,000 5 2,000 4.8% 5 3,000 1.9% 5 4,000 1.9%
001 36880 CLAIMS SETTLEMENT - 5 0,000 5 0,000 100.0% 5 1,000 2.0% 5 2,000 2.0%
001 36890 PRIOR YEAR INCOME ADJUSTMENT 1 ,512,133 ( 1,000) - - 100.0% - 0.0% - 0.0%
52
Two- Year Financial Plan
FY 2010- 2012
Fund Account No. & Description
Summary of Revenues by Fund
% Change to
FY 2010- 2011
Projected
FY 2010- 2011
Projected
FY 2009- 2010
Revised
FY 2011- 2012
Projected
% Change to
FY 2008- 2009
Actuals
% Change to
FY 2009- 2010
Revised
FY 2009- 2010
Updated
FY 2008- 2009
Actual
001 36903 CDD- HOUSING MISC INCOME 1 5,000 3 0,000 1 2,000 - 20.0% 2 6,000 116.7% 2 5,000 - 3.8%
001 36904 CDD- RDA SERVICES & ADMIN 2 50,000 4 75,000 6 25,000 150.0% 6 25,000 0.0% 6 25,000 0.0%
001 36910 CONTRIBUTION OUTSIDE SRCS - 3 4,000 3 4,000 100.0% 3 5,000 2.9% 3 5,000 0.0%
001 369101 CONTRIB OUTSIDE- ENGINEERING 1 00,490 2 00,000 2 50,000 148.8% - - 100.0% - 0.0%
001 369102 CONTRIB OUTSIDE- BUILDING 1 25,096 - 7 5,000 - 40.0% 7 5,000 0.0% 7 5,000 0.0%
001 369103 CONTRIB OUTSIDE- PLANNING 1 6,000 - 4 0,000 150.0% 2 0,000 - 50.0% 2 0,000 0.0%
001 36915 EDD ART ADMIN FEE CONTRIBUTION - - 5 ,000 100.0% 4 ,000 - 20.0% 5 ,000 25.0%
001 36970 MISC LPD REVENUE 2 1,546 1 5,000 1 ,000 - 95.4% 1 ,000 0.0% 1 ,000 0.0%
001 36971 LPD CARDROOM REVENUE - 5 00,000 - 0.0% - 0.0% - 0.0%
Total Other Revenue 3 ,573,688 2 ,027,000 1 ,562,000 - 56.3% 1 ,310,000 - 16.1% 1 ,314,000 0.3%
TOTAL GENERAL FUND REVENUES 7 6,229,737 8 1,594,000 6 9,718,600 - 8.5% 7 2,056,600 3.4% 7 2,802,600 1.0%
GRANTS / SPECIAL REVENUE FUNDS
Safety Grants
603 33100 POLICE- INTEREST INCOME 9 07 - - - 100.0% - 0.0% - 0.0%
603 34370 POLICE- STATE AB 3229- COPS GRANT 1 00,000 1 00,000 1 00,000 0.0% 1 03,000 3.0% 1 05,000 1.9%
610 34840 HORIZONS- ALA CO CASE MGMT PGM 8 1,934 9 2,000 9 2,000 12.3% 9 2,000 0.0% 9 2,000 0.0%
610 34845 HORIZONS- ALA CO HORIZONS GRANT 1 34,848 1 75,000 1 75,000 29.8% 1 75,000 0.0% 1 75,000 0.0%
610 34850 HORIZONS- ALA COUNTY PROBATION 4 7,599 6 6,000 4 1,000 - 13.9% 4 1,000 0.0% 4 1,000 0.0%
610 35241 HORIZONS- DONATIONS - - 5 ,000 100.0% 1 5,000 200.0% 5 ,000 - 66.7%
610 36410 HORIZONS- COUNSELING 601 SVCS 3 ,047 5 ,000 5 ,000 64.1% 5 ,000 0.0% 5 ,000 0.0%
610 36420 HORIZONS- CONTRIBUTION 602 8 ,074 1 5,000 1 0,000 23.9% 1 0,000 0.0% 1 0,000 0.0%
610 36600 HORIZONS- MAA FUNDING - 1 40,000 - 0.0% - 0.0% - 0.0%
610 36601 HORIZONS- MAA FEDERAL FUNDING 1 31,034 - 1 40,000 6.8% 1 50,000 7.1% 1 60,000 6.7%
610 36780 HORIZONS- ADMINISTRATIVE COST RVRY 1 40 - 1 ,000 614.3% 1 ,000 0.0% 1 ,000 0.0%
610 36860 HORIZONS- MISCELLANEOUS REVENUE 5 ,568 6 ,000 6 ,000 7.8% 6 ,000 0.0% 7 ,000 16.7%
610 36910 HORIZONS- CONTRIBUTION OUTSIDE SRCS 7 8,443 7 5,000 7 5,000 - 4.4% 7 5,000 0.0% 7 5,000 0.0%
610 369106 HORIZONS- POLICE CONTB OUTSIDE SRCS 1 ,500 - 2 ,000 33.3% 2 ,000 0.0% 2 ,000 0.0%
619 36910 POLICE- ASSET SEIZURE- ADJUDICATED 8 ,522 1 0,000 1 0,000 17.3% 1 0,000 0.0% 1 0,000 0.0%
621 34340 POLICE- BULLET PROOF VEST REIMB - 2 ,000 1 ,000 100.0% 2 ,000 100.0% 2 ,000 0.0%
635 36600 POLICE- CLICK IT OR TICKET 5 ,488 - 1 8,000 228.0% 5 ,000 - 72.2% - - 100.0%
635 36600 POLICE- JAG GRANT 5 63 4 ,000 1 0,000 1676.2% 3 ,000 - 70.0% - - 100.0%
635 36600 POLICE- AVOID THE 21 GRANT 2 38,685 2 70,000 3 21,000 34.5% 3 23,000 0.6% 6 1,000 - 81.1%
635 36600 POLICE- OTS STEP GRANT 1 15,963 2 0,000 4 2,000 - 63.8% - - 100.0% - 0.0%
635 36600 POLICE- CHP TRI- VALLEY SAFETY GRANT 2 3,000 - - - 100.0% - 0.0% - 0.0%
635 36600 POLICE- VIP GRANT - - 1 00,000 100.0% 4 ,000 - 96.0% - - 100.0%
635 36600 POLICE- COPS TECHNOLOGY - - 5 0,000 100.0% 2 17,000 334.0% - - 100.0%
635 366406 POLICE- ST CHP EVERY 15 MIN GRANT 2 9,994 1 0,000 1 0,000 - 66.7% 1 0,000 0.0% 1 0,000 0.0%
635 369106 POLICE- OS CNTRBTNS- EVERY 15 MIN 6 ,195 3 0,000 2 0,000 222.8% 2 0,000 0.0% 2 0,000 0.0%
641 35230 POLICE- VEHICLE IMPOUND PRGM - - 7 2,000 100.0% 7 5,000 4.2% 7 8,000 4.0%
683 32410 POLICE- PAL PROGRAM DONATIONS 3 ,932 1 ,000 1 ,000 - 74.6% 1 ,000 0.0% 1 ,000 0.0%
683 32420 POLICE- MISC POLICE DONATIONS - - 1 ,000 100.0% 1 ,000 0.0% 1 ,000 0.0%
683 32440 POLICE- OCCUPANT PROTECTION 9 ,011 3 ,000 2 ,000 - 77.8% 2 ,000 0.0% 2 ,000 0.0%
683 32450 POLICE- K- 9 DONATION 2 ,123 1 ,000 1 ,000 - 52.9% 1 ,000 0.0% 1 ,000 0.0%
683 32460 POLICE- CPA ALUMNI ASSOC DONATION 6 ,574 5 ,000 5 ,000 - 23.9% 5 ,000 0.0% 5 ,000 0.0%
683 32470 POLICE- YOUTH PROGRAMS DONATION 1 ,000 1 ,000 1 ,000 0.0% 1 ,000 0.0% 1 ,000 0.0%
683 32480 POLICE- CITIZENS POLICE ACADEMY 6 70 1 ,000 1 ,000 49.3% 1 ,000 0.0% 1 ,000 0.0%
683 32490 POLICE- STRIKE NIGHT DINNER DONATION - - 5 ,000 100.0% 3 ,000 - 40.0% - - 100.0%
Total Safety Grants 1 ,044,814 1 ,032,000 1 ,323,000 26.6% 1 ,359,000 2.7% 8 71,000 - 35.9%
Solid Waste/ Recycling Grants
602 35550 PW- SW& R STREET SWEEPING FEE 2 76,000 3 62,000 3 76,000 36.2% 4 41,000 17.3% 4 54,000 2.9%
612 33100 PW- INTEREST INCOME 6 ,670 - 5 ,000 - 25.0% 5 ,000 0.0% 5 ,000 0.0%
612 36250 PW- MEASURE D REVENUE 2 91,452 3 20,000 2 50,000 - 14.2% 3 00,000 20.0% 3 00,000 0.0%
617 36430 FIRE- USED OIL GRANT 1 2,408 1 2,500 2 1,000 69.2% 2 1,000 0.0% 1 1,000 - 47.6%
630 36430 PW- SMALL STATE GRANTS ( DOC) 2 1,733 2 1,000 1 0,000 - 54.0% 2 0,000 100.0% 2 0,000 0.0%
664 36260 PW- RPPP REVENUE 6 ,861 7 ,000 3 ,000 - 56.3% - - 100.0% - 0.0%
53
Two- Year Financial Plan
FY 2010- 2012
Fund Account No. & Description
Summary of Revenues by Fund
% Change to
FY 2010- 2011
Projected
FY 2010- 2011
Projected
FY 2009- 2010
Revised
FY 2011- 2012
Projected
% Change to
FY 2008- 2009
Actuals
% Change to
FY 2009- 2010
Revised
FY 2009- 2010
Updated
FY 2008- 2009
Actual
666 36270 PW- MITIGATION FNDS WSTE AUTH 7 2,820 7 0,000 7 0,000 - 3.9% 6 5,000 - 7.1% 6 5,000 0.0%
667 35551 PW- SW& R MONITOR & ENFORCEMENT 1 34,160 1 47,000 1 47,000 9.6% 1 80,000 22.4% 1 85,000 2.8%
667 35552 PW- SW& R RATE REVIEW FEE 8 0,004 - - - 100.0% - 0.0% - 0.0%
667 36780 PW- ADMINISTRATIVE COST RVRY - 1 69,000 1 69,000 100.0% - - 100.0% - 0.0%
667 36910 PW- EAB 6 ,920 1 5,000 1 5,000 116.8% 1 5,000 0.0% 1 5,000 0.0%
Total Solid Waste/ Recycling Grants 9 09,028 1 ,123,500 1 ,066,000 17.3% 1 ,047,000 - 1.8% 1 ,055,000 0.8%
Housing & Human Services Grants
607 36910 HHS- HISTORIC PRSRVTN 4 0,000 - - - 100.0% - 0.0% - 0.0%
613 34960 HHS- REHAB LOAN PYMNT 2 9,901 2 7,000 3 0,000 0.3% 3 0,000 0.0% 3 0,000 0.0%
613 34990 HHS- HCDA - ADMINISTRATION 6 52,114 4 50,000 4 50,000 - 31.0% 5 00,000 11.1% 5 21,000 4.2%
613 36780 HHS- HCDA- ADMIN COST RVRY - - 2 ,000 100.0% - - 100.0% - 0.0%
613 36910 HHS- CONTRIBUTION OUTSIDE SRCS - - 1 ,800,000 100.0% - - 100.0% - 0.0%
618 36910 HHS- BOND ADMIN FEE 5 2,630 5 0,000 6 5,000 23.5% 1 0,000 - 84.6% 1 0,000 0.0%
620 33100 HHS- INTEREST INCOME 1 1,310 - - - 100.0% - 0.0% - 0.0%
620 36201 HHS- SOEF FEE 1 1,000 1 00,000 1 00,000 809.1% 1 00,000 0.0% 1 00,000 0.0%
620 36910 HHS- SOCIAL OPPTNTY ENDW - 5 00,000 5 0,000 100.0% 5 0,000 0.0% 5 0,000 0.0%
622 36910 HHS- CAL HOME REUSE - 1 60,000 3 83,000 100.0% 1 60,000 - 58.2% 1 00,000 - 37.5%
625 33300 HHS- INTEREST EARNED TRUSTEE 2 ,854 - - - 100.0% - 0.0% - 0.0%
625 34960 HHS- NGHBRHOOD PRESV PGM 2 9,290 - - - 100.0% - 0.0% - 0.0%
626 33300 HHS- INTEREST EARNED TRUSTEE 5 ,953 5 ,000 5 ,000 - 16.0% - - 100.0% - 0.0%
626 34960 HHS- 1ST TIME HOMEBUYER ASST 5 2,256 6 0,000 6 0,000 14.8% - - 100.0% - 0.0%
627 36910 HHS- HOUSING ACQUISITION - 3 00,000 - 0.0% - 0.0% - 0.0%
628 33300 HHS- INTEREST EARNED TRUSTEE 5 ,020 3 ,000 8 ,000 59.4% 1 0,000 25.0% 1 2,000 20.0%
628 34960 HHS- GRDLL PLZ SR HOUSING 2 2,747 2 8,000 2 8,000 23.1% 3 0,000 7.1% 3 2,000 6.7%
633 36600 HHS- HUD EDI SPECIAL GRANT 2 5,227 4 72,000 2 25,000 791.9% 4 7,000 - 79.1% - - 100.0%
633 36603 HHS FED NSP GRANT - - 2 ,229,000 100.0% - - 100.0% - 0.0%
633 36816 HHS SALE NSP GRANT ACQ - - - 0.0% 1 ,050,000 100.0% 5 25,000 - 50.0%
634 36435 HHS- ALA CO WRDP- DENTAL - 5 ,000 - 0.0% - 0.0% - 0.0%
634 36910 HHS- ALA CO WRDP DENTAL- CONTRIB OS 4 92 5 ,000 916.3% 5 ,000 0.0% 5 ,000 0.0%
662 36910 HCD- WORK FORCE HOUSING - - 1 52,000 100.0% - - 100.0% - 0.0%
669 33400 HHS- LOCAL WORKFORCE HSING ( RENT) - 1 00,000 1 00,000 100.0% 1 00,000 0.0% 1 00,000 0.0%
671 35000 HHS- ALA CO HOME FUND 2 29,171 1 86,520 1 86,000 - 18.8% - - 100.0% - 0.0%
671 36890 HHS- PRIOR YEAR INCOME ADJUST - - 9 2,000 100.0% 2 5,000 - 72.8% 2 5,000 0.0%
694 36910 HHS- CHFA REDEVELOP LIV VILLAGE 5 ,000,000 - - - 100.0% - 0.0% - 0.0%
Total Housing & Human Services Grants 6 ,169,965 2 ,446,520 5 ,970,000 - 3.2% 2 ,117,000 - 64.5% 1 ,510,000 - 28.7%
Various Grants
606 35890 BLDG- NUISANCE CITATION REVENUE 1 8,050 1 4,000 1 4,000 - 22.4% 1 4,000 0.0% 1 4,000 0.0%
642 36910 PLANNING- ALTAMONT OPEN SPACE GRANT - - 5 20,000 100.0% 1 2,000 - 97.7% 1 2,000 0.0%
665 36901 CITY MANAGER- ATT BROADBAND CAPT GT 3 1,627 - - - 100.0% - 0.0% - 0.0%
665 36902 CITY MANAGER- CABLE SUBSCRIBER FEE 9 6,659 1 40,000 1 30,000 34.5% 1 32,000 1.5% 1 35,000 2.3%
672 35630 LIBRARY- GIFT DONATIONS 1 03,591 5 0,000 5 0,000 - 51.7% 5 0,000 0.0% 5 0,000 0.0%
673 35640 LIBRARY - LIBRARY FOUNDATION GRANT 1 46,178 4 5,000 3 0,000 - 79.5% 3 0,000 0.0% 3 0,000 0.0%
673 35670 LIBRARY- STATE GRANT - 1 5,000 - 0.0% 1 0,000 100.0% 1 0,000 0.0%
673 36530 LIBRARY - FEDERAL LITERACY GRANT 5 ,000 1 05,000 - - 100.0% - 0.0% - 0.0%
673 36540 LIBRARY- STATE LITERACY GRANT 2 8,026 2 5,000 3 5,000 24.9% 3 5,000 0.0% 3 5,000 0.0%
673 36540 LIBRARY- BALIS INNOVATION GRANT 4 7,200 3 5,000 3 0,000 - 36.4% 2 5,000 - 16.7% 2 5,000 0.0%
676 36430 CC- LIVERMORE PROMISE GRANT 3 84,433 3 50,000 3 50,000 - 9.0% 3 50,000 0.0% 3 50,000 0.0%
696 36602 FEDERAL ECONOMIC STIMULUS - - - 0.0% 3 ,451,000 100.0% - - 100.0%
696 366021 FES- CDBG - - 1 05,000 100.0% - - 100.0% - 0.0%
696 366023 FES- HOMELESS PREVENTION - - 3 56,000 100.0% 3 49,000 - 2.0% 1 97,000 - 43.6%
696 366026 FES- TIGER - - 1 ,804,000 100.0% 1 ,358,000 - 24.7% - - 100.0%
696 366027 FES- BYRNE JAG FORMULA - - 1 0,000 100.0% 6 0,000 500.0% - - 100.0%
696 366029 FES- ENERGY AUDIT/ GREEN REHB - - 2 10,000 100.0% 4 0,000 - 81.0% - - 100.0%
696 3660210 FES- CITY HALL PHOTV EXP - - 3 1,000 100.0% 2 19,000 606.5% - - 100.0%
696 3660211 FES- ST NAME SIGN REPLACEMENT - - 2 5,000 100.0% 5 0,000 100.0% 2 5,000 - 50.0%
696 36910 FES- CONTRIB OS- COUNTY HOMELESS - - 2 0,000 100.0% 2 0,000 0.0% 1 9,000 - 5.0%
Total Various Grants 8 60,764 7 79,000 3 ,720,000 332.2% 6 ,205,000 66.8% 9 02,000 - 85.5%
54
Two- Year Financial Plan
FY 2010- 2012
Fund Account No. & Description
Summary of Revenues by Fund
% Change to
FY 2010- 2011
Projected
FY 2010- 2011
Projected
FY 2009- 2010
Revised
FY 2011- 2012
Projected
% Change to
FY 2008- 2009
Actuals
% Change to
FY 2009- 2010
Revised
FY 2009- 2010
Updated
FY 2008- 2009
Actual
Landscape Maintenance District Revenue
614 33100 LMD- INTEREST INCOME 8 7,250 - - - 100.0% - 0.0% - 0.0%
614 36200 LMD- SPECIAL ASSESSMENTS 2 ,891,529 2 ,839,000 2 ,781,000 - 3.8% 2 ,780,000 0.0% 2 ,793,000 0.5%
Total Landscape Maintenance District Revenue 2 ,978,779 2 ,839,000 2 ,781,000 - 6.6% 2 ,780,000 0.0% 2 ,793,000 0.5%
TOTAL GRANTS / SPECIAL REVENUE FUNDS 1 1,963,350 8 ,220,020 1 4,860,000 24.2% 1 3,508,000 - 9.1% 7 ,131,000 - 47.2%
MUNICIPAL ENTERPRISE FUNDS
Municipal Airport Operations
210 33100 INTEREST INCOME 2 2,210 - - - 100.0% - 0.0% - 0.0%
210 36780 ADMINISTRATIVE COST RVRY 5 77 - - - 100.0% - 0.0% - 0.0%
210 36910 CONTRIBUTIONS TO OUTSIDE SRCS 1 3,835 1 4,000 1 4,000 1.2% 1 4,000 0.0% 1 4,000 0.0%
210 38100 SALE OF GASOLINE 2 ,733,682 3 ,143,000 2 ,400,000 - 12.2% 2 ,186,000 - 8.9% 2 ,265,000 3.6%
210 38110 SALE OF OIL 4 ,896 5 ,000 5 ,000 2.1% 3 ,000 - 40.0% 3 ,000 0.0%
210 38200 TIE DOWN FEES 1 00,368 7 1,000 7 1,000 - 29.3% 7 2,000 1.4% 7 2,000 0.0%
210 38210 TEE HANGARS & SHELTERS 1 ,880,438 1 ,910,000 1 ,910,000 1.6% 1 ,933,000 1.2% 1 ,943,000 0.5%
210 38215 SUB- LEASE HANGARS 1 9,220 1 8,000 1 8,000 - 6.3% - - 100.0% - 0.0%
210 38220 TRANSIT PARKING FEES 2 1,336 1 0,000 2 0,000 - 6.3% 1 8,000 - 10.0% 1 8,000 0.0%
210 38230 OPERATIONAL USE FEES 2 4,803 2 8,000 2 8,000 12.9% 3 0,000 7.1% 3 0,000 0.0%
210 38300 RENTAL OF CITY OWNED PROP 2 1,402 2 1,000 2 1,000 - 1.9% 2 7,000 28.6% 2 7,000 0.0%
210 38400 F. B. O. RENT 1 48,578 1 46,000 1 46,000 - 1.7% 1 50,000 2.7% 1 52,000 1.3%
210 38410 VENDING MACHINE RECEIPTS 8 43 1 ,000 1 ,000 18.6% 1 ,000 0.0% 1 ,000 0.0%
210 38420 COMM FROM CAR RENTALS 4 ,282 4 ,000 4 ,000 - 6.6% - - 100.0% - 0.0%
210 38890 LT CHARGES 6 ,179 4 ,000 4 ,000 - 35.3% 4 ,000 0.0% 4 ,000 0.0%
210 38900 MISCELLANEOUS 9 2,603 5 ,000 2 0,000 - 78.4% 1 5,000 - 25.0% 1 5,000 0.0%
210 38950 LEASE OF AIRFIELD 1 6,986 1 6,000 1 6,000 - 5.8% 1 6,000 0.0% 1 6,000 0.0%
Total Municipal Airport Operations 5 ,112,238 5 ,396,000 4 ,678,000 - 8.5% 4 ,469,000 - 4.5% 4 ,560,000 2.0%
Water Reclamation Plant
230 35490 SOURCE CONTROL FEES 1 20,942 1 50,000 1 50,000 24.0% 1 50,000 0.0% 1 50,000 0.0%
230 35500 SWR SRVC CHG - COMMERCIAL 3 ,468,414 3 ,578,000 3 ,578,000 3.2% 3 ,600,000 0.6% 3 ,600,000 0.0%
230 35505 SWR SRVC CHG - RESIDENTIAL 8 20,460 4 00,000 4 00,000 - 51.2% 6 50,000 62.5% 6 50,000 0.0%
230 35510 SWR SVC CHG- RES TAX ROLL 1 2,895,446 1 2,958,000 1 2,958,000 0.5% 1 3,000,000 0.3% 1 3,000,000 0.0%
230 35890 CITATION REVENUE 9 ,449 - - - 100.0% - 0.0% - 0.0%
230 36780 ADMINISTRATIVE COST RVRY 1 25,150 2 5,000 2 7,000 - 78.4% 2 5,000 - 7.4% 2 5,000 0.0%
230 36860 MISCELLANEOUS REVENUE 2 3 1 ,000 1 ,000 4247.8% 1 ,000 0.0% 1 ,000 0.0%
Total Water Reclamation Plant 1 7,439,884 1 7,112,000 1 7,114,000 - 1.9% 1 7,426,000 1.8% 1 7,426,000 0.0%
Stormwater Users Fee
240 33100 INTEREST INCOME 2 5,560 1 8,000 2 0,000 - 21.8% 2 0,000 0.0% 2 0,000 0.0%
240 35530 URBAN RUNOFF 1 ,007,971 1 ,006,000 1 ,007,000 - 0.1% 1 ,008,000 0.1% 1 ,008,000 0.0%
240 36780 ADMINISTRATIVE COST RVRY 2 7,151 2 ,000 2 2,000 - 19.0% 2 ,000 - 90.9% 2 ,000 0.0%
Total Stormwater Users Fee 1 ,060,682 1 ,026,000 1 ,049,000 - 1.1% 1 ,030,000 - 1.8% 1 ,030,000 0.0%
L. A. V. W. M. A
242 36880 CLAIMS SETTLEMENT 2 ,341,705 - - - 100.0% - 0.